Treasury Laws Amendment (2019 Measures No. 3) Act 2020 (64 of 2020)
Schedule 3 Miscellaneous amendments
Part 3 Amendments relating to instruments
Division 1 Amendments
Taxation Administration Act 1953
306 Subsection 16-180(2) in Schedule 1
Repeal the subsection, substitute:
(2) An exemption must be made:
(a) if it applies to a particular entity - by a written notice given to that entity; or
(b) if it applies to a class of entities - by legislative instrument.
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