Corporations Amendment (Corporate Insolvency Reforms) Act 2020 (130 of 2020)
Schedule 1 Restructuring of a company
Part 2 Consequential amendments
Taxation Administration Act 1953
127 Application of amendments relating to PAYG withholding non-compliance tax
The amendments of sections 18-130 and 18-135 in Schedule 1 to the Taxation Administration Act 1953 made by this Schedule apply in relation to an amount of PAYG withholding non-compliance tax, whether or not the withholding payment to which the amount relates was made before, on or after the commencement of this Schedule.
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