Treasury Laws Amendment (Tax Accountability and Fairness) Act 2024 (37 of 2024)
Schedule 1 PwC response - Promoter penalty law reform
Taxation Administration Act 1953
23 Subsection 290-55(5) in Schedule 1
Omit all the words after "last engaged", substitute:
in conduct in relation to:
(a) if the scheme has been implemented - the implementation of the scheme; or
(b) if the scheme has not been implemented - the promotion of the scheme.
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