Treasury Laws Amendment (Combating Illegal Phoenixing) Act 2020 (6 of 2020)

Schedule 3   GST estimates and director penalties

Taxation Administration Act 1953

3   Section 268-1 in Schedule 1

Omit:

(b) unpaid superannuation guarantee charge;

substitute:

(b) unpaid superannuation guarantee charge; or

(c) net amounts in respect of GST, wine equalisation tax and luxury car tax;