Treasury Laws Amendment (2019 Measures No. 3) Act 2020 (64 of 2020)

Schedule 3   Miscellaneous amendments

Part 3   Amendments relating to instruments

Division 1   Amendments

Taxation Administration Act 1953

306   Subsection 16-180(2) in Schedule 1

Repeal the subsection, substitute:

(2) An exemption must be made:

(a) if it applies to a particular entity - by a written notice given to that entity; or

(b) if it applies to a class of entities - by legislative instrument.