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
Customs Act 1901
162 Paragraph 162(1)(b)
Omit “GST payable on the taxable importation (as defined in the GST Act)”, substitute “assessed GST payable on the taxable importation”.