Treasury Laws Amendment (Combating Illegal Phoenixing) Act 2020 (6 of 2020)
Schedule 3 GST estimates and director penalties
Taxation Administration Act 1953
18 At the end of subsection 269-30(2) in Schedule 1
Add:
Note 3: This subsection will not affect the operation of subsection (1) in respect of penalties that relate to GST instalments.
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