Treasury Laws Amendment (Combating Illegal Phoenixing) Act 2020 (6 of 2020)
Schedule 3 GST estimates and director penalties
Taxation Administration Act 1953
14 Subparagraph 269-5(a)(iii) in Schedule 1
Repeal the subparagraph, substitute:
(iii) Part 3 of the Superannuation Guarantee (Administration) Act 1992 (obligation to pay superannuation guarantee charge); and
(iv) Divisions 33 and 35 of the *GST Act in respect of *assessed net amounts; and
(v) Division 162 of the GST Act in respect of GST instalments (within the meaning of the GST Act); or
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