Treasury Laws Amendment (2018 Measures No. 4) Act 2019 (8 of 2019)
Schedule 5 Compliance measures
Part 2 Director penalties
Taxation Administration Act 1953
11 Subsection 269-30(2) in Schedule 1 (at the end of the table)
Add:
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4 |
the amount of an estimate under Division 268 of a liability referred to in paragraph 268-10(1)(b) (superannuation guarantee charge), |
the day by which the company was obliged to pay the underlying liability to which the estimate relates, |
to any extent. |