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

Schedule 3   GST estimates and director penalties

Taxation Administration Act 1953

18   At the end of subsection 269-30(2) in Schedule 1

Add:

Note 3: This subsection will not affect the operation of subsection (1) in respect of penalties that relate to GST instalments.