Treasury Laws Amendment (Combating Illegal Phoenixing) Act 2020 (6 of 2020)
Schedule 3 GST estimates and director penalties
Taxation Administration Act 1953
22 Application
The amendments made by this Schedule apply in relation to:
(a) net amounts and assessed net amounts for tax periods that start on or after the commencement of this Schedule; and
(b) GST instalments for GST instalment quarters that start on or after the commencement of this Schedule.
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