Corporations Amendment (Corporate Insolvency Reforms) Act 2020 (130 of 2020)

Schedule 1   Restructuring of a company

Part 2   Consequential amendments

Taxation Administration Act 1953

127   Application of amendments relating to PAYG withholding non-compliance tax

The amendments of sections 18-130 and 18-135 in Schedule 1 to the Taxation Administration Act 1953 made by this Schedule apply in relation to an amount of PAYG withholding non-compliance tax, whether or not the withholding payment to which the amount relates was made before, on or after the commencement of this Schedule.