Treasury Laws Amendment (Combating Illegal Phoenixing) Act 2020 (6 of 2020)
Schedule 3 GST estimates and director penalties
Taxation Administration Act 1953
8 Subsection 268-20(2) in Schedule 1 (example)
Omit "The Commissioner", substitute "In a case covered by paragraph 268-10(1)(a) or (b), the Commissioner".
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