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 3 Other amendments
A New Tax System (Goods and Services Tax) Act 1999
118 At the end of section 165-40
Add:
(2) The Commissioner must take such action as he or she considers necessary to give effect to a declaration made under this section.