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

Schedule 4   Retention of tax refunds

Taxation Administration Act 1953

1   At the end of paragraph 8AAZLG(1)(b)

Add:

; or (iii) any provision of a taxation law (other than a provision mentioned in subparagraph (i) or (ii)).