Treasury Laws Amendment (2018 Measures No. 4) Act 2019 (8 of 2019)

Schedule 5   Compliance measures

Part 2   Director penalties

Taxation Administration Act 1953

13   Application

The amendments made by this Part apply in relation to:

(a) an amount referred to in item 1 or 3 of the table in subsection 269-30(2) in Schedule 1 to the Taxation Administration Act 1953 (as amended by this Part) that first becomes payable on or after 1 July 2018; and

(b) an estimate referred to in item 2 or 4 of the table in that subsection (as amended by this Part) that is made on or after 1 July 2018 (whether the underlying liability to which the estimate relates arose before, on or after that day).