Treasury Laws Amendment (Combating Illegal Phoenixing) Act 2020 (6 of 2020)
Schedule 3 GST estimates and director penalties
Taxation Administration Act 1953
16 After paragraph 269-10(5)(b) in Schedule 1
Insert:
(ba) in the case of an estimate of an underlying liability referred to in paragraph 268-10(1)(c) (net amount under GST Act) - the initial day is the last day of the *tax period to which the estimate relates; and
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