Treasury Laws Amendment (Combating Illegal Phoenixing) Act 2020 (6 of 2020)
Schedule 4 Retention of tax refunds
Taxation Administration Act 1953
2 Application
The amendments made by this Schedule apply to amounts that the Commissioner would have to refund, on or after the commencement of this Schedule, to an entity under section 8AAZLF of the Taxation Administration Act 1953 (if those amendments were disregarded).
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