Treasury Laws Amendment (Combating Illegal Phoenixing) Act 2020 (6 of 2020)
Schedule 3 GST estimates and director penalties
Taxation Administration Act 1953
15 Subsection 269-10(1) in Schedule 1 (at the end of the table)
Add:
|
6 |
a *tax period ends |
an *assessed net amount for the tax period in accordance with the *GST Act. |
|
7 |
a GST instalment quarter (within the meaning of the *GST Act) ends |
a GST instalment (within the meaning of the GST Act) for the quarter in accordance with the GST Act. |