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Indirect Tax Laws Amendment (Assessment) Act 2012

No. 39, 2012

Compilation No. 1

Compilation date:   1 July 2012

Includes amendments up to: Act No. 67, 2016

Registered:    25 October 2016

This compilation includes a retrospective amendment made by Act No. 67, 2016
About this compilation

This compilation

This is a compilation of the Indirect Tax Laws Amendment (Assessment) Act 2012 that shows the text of the law as amended and in force on 1 July 2012 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Contents
1 Short title
2 Commencement
3 Schedule(s)
Schedule 1—Assessment of amounts under indirect tax laws
Part 1—Amendments commencing on 1 July 2012
Division 1—Main amendments
Taxation Administration Act 1953
Division 2—Definitions
A New Tax System (Goods and Services Tax) Act 1999
A New Tax System (Luxury Car Tax) Act 1999
A New Tax System (Wine Equalisation Tax) Act 1999
Customs Act 1901
Fuel Tax Act 2006
Income Tax Assessment Act 1997
Taxation Administration Act 1953
Division 3—Other amendments
Administrative Decisions (Judicial Review) Act 1977
A New Tax System (Goods and Services Tax) Act 1999
A New Tax System (Luxury Car Tax) Act 1999
A New Tax System (Wine Equalisation Tax) Act 1999
Customs Act 1901
Fuel Tax Act 2006
Income Tax Assessment Act 1997
Product Grants and Benefits Administration Act 2000
Taxation Administration