Tax Laws Amendment (2012 Measures No. 2) Act 2012 (99 of 2012)
Schedule 1 Companies' non-compliance with PAYG withholding and superannuation guarantee obligations
Part 2 Credits
Taxation Administration Act 1953
15 Subsection 250-10(2) in Schedule 1 (after table item 105)
Insert:
110 |
PAYG withholding non-compliance tax |
18-145 in Schedule 1 |
Taxation Administration Act 1953 |