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

Schedule 4   Minor amendments

Taxation Administration Act 1953

19   Subsection 250-10(2) in Schedule 1 (after table item 12)

Insert:

12A

GST on supplies made in settlement of claims under insurance policies

78-90

A New Tax System (Goods and Services Tax) Act 1999

12B

GST on supplies made in satisfaction of debts

105-20

A New Tax System (Goods and Services Tax) Act 1999