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.

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).