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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

122  Section 165-50

Repeal the section, substitute:

165-50 Declaration has effect according to its terms

For the purpose of making an * assessment, a statement in a declaration under this Subdivision has effect according to its terms, despite the provisions of this Act outside of this Division.

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