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

Schedule 3   GST estimates and director penalties

Taxation Administration Act 1953

8   Subsection 268-20(2) in Schedule 1 (example)

Omit "The Commissioner", substitute "In a case covered by paragraph 268-10(1)(a) or (b), the Commissioner".