Treasury Laws Amendment (Financial Services Compensation Scheme of Last Resort) Act 2023 (46 of 2023)
Schedule 1 Financial services compensation scheme of last resort
Part 2 Other amendments
Corporations Act 2001
8 After paragraph 915B(1)(f)
Insert:
; or (g) is liable to pay an instalment of levy (within the meaning of the Financial Services Compensation Scheme of Last Resort Levy (Collection) Act 2023) and has not paid in full at least 12 months after the due date for payment:
(i) the amount of the instalment of levy; and
(ii) the amount of any late payment penalty in relation to the instalment of levy; and
(iii) the amount of any shortfall penalty payable in relation to the instalment of levy.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).