Indirect Tax Laws Amendment (Assessment) Act 2012 (39 of 2012)

Schedule 1   Assessment of amounts under indirect tax laws

Part 1   Amendments commencing on 1 July 2012

Division 2   Definitions

A New Tax System (Goods and Services Tax) Act 1999
4   Section 195-1


assessed net amount , for a *tax period, means the *net amount *assessed for the tax period.