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On 15 April 2012, the Indirect Tax Laws Amendment (Assessment) Bill 2012 received the Royal Assent, and is Act No 39 of 2012.

The amending Act amends various Acts to align the self-actuating system for GST, the luxury car tax, the wine equalisation tax and fuel tax credits with the self-assessment system for income tax; to allow the Commissioner to make a determination allowing a taxpayer to account for errors in relation to net amounts or net fuel amounts for prior tax and fuel tax return periods, providing the error is corrected during the relevant period of review; to clarify the definition of “net amount”; and to make a number of technical amendments.

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