Treasury Laws Amendment (2018 Measures No. 4) Act 2019 (8 of 2019)
Schedule 5 Compliance measures
Part 1 Penalties relating to estimates
Taxation Administration Act 1953
6 Application
The amendments made by this Part apply in relation to an estimate made under Division 268 in Schedule 1 to the Taxation Administration Act 1953 on or after 1 July 2018 (whether the underlying liability to which the estimate relates arose before, on or after that day).
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
