Treasury Laws Amendment (Support for Small Business and Charities and Other Measures) Act 2024 (52 of 2024)

Schedule 3   New class of deductible gift recipients

Part 2   Amendment of the Taxation Administration Act 1953

Taxation Administration Act 1953

14   At the end of subsection 426-120(1) in Schedule 1

Add:

Note: The Commissioner is required to give written notice of the penalty (see section 298-10).