Treasury Laws Amendment (2018 Measures No. 4) Act 2019 (8 of 2019)

Schedule 5   Compliance measures

Part 2   Director penalties

Taxation Administration Act 1953

11   Subsection 269-30(2) in Schedule 1 (at the end of the table)



the amount of an estimate under Division 268 of a liability referred to in paragraph 268-10(1)(b) (superannuation guarantee charge),

the day by which the company was obliged to pay the underlying liability to which the estimate relates,

to any extent.