Treasury Laws Amendment (2019 Measures No. 3) Act 2020 (64 of 2020)

Schedule 3   Miscellaneous amendments

Part 2   Amendments commencing first day of the next quarter

Taxation Administration Act 1953

141   Application - penalty amounts for members of groups

(1) The amendments made by items 135, 136 and 137 apply in relation to trigger days (within the meaning of paragraph 284-90(1A)(a) in Schedule 1 to the Taxation Administration Act 1953) that occur on or after the start of the day on which the Bill that became this Act was introduced into the House of Representatives.

(2) The amendments made by items 138, 139 and 140 apply in relation to a failure to give a return, notice or other document as mentioned in paragraph 286-80(4A)(a) in Schedule 1 to the Taxation Administration Act 1953 if the return, notice or document was due on or after the start of the day on which the Bill that became this Act was introduced into the House of Representatives.