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
158   Subparagraph 71C(7)(a)(ii)

Omit “(as defined in the Luxury Car Tax Act) is associated with the import of the goods - the luxury car tax”, substitute “is associated with the import of the goods - the assessed luxury car tax”.


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).