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

Schedule 3 GST estimates and director penalties

The amendments made by this Schedule apply in relation to:

(a) net amounts and assessed net amounts for tax periods that start on or after the commencement of this Schedule; and

(b) GST instalments for GST instalment quarters that start on or after the commencement of this Schedule.