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

Schedule 1   Assessment of amounts under indirect tax laws

Part 2   Amendments commencing on 1 January 2017

Taxation Administration Act 1953

264   Application of amendments

(1) The amendments made by this Part apply in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012.

(2) The amendments made by this Part also apply in relation to payments and refunds that:

(a) do not relate to any tax periods or fuel tax return periods; and

(b) relate to liabilities or entitlements that arose on or after 1 July 2012.