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 (Interest on Overpayments and Early Payments) Act 1983

16   Subsection 3(1) (after paragraph (caa) of the definition of decision to which this Act applies )

Insert:

(cab) in a case where the expression is used in relation to relevant tax of a kind referred to in item 91 of the table in section 3C (Pay as you go withholding non-compliance tax) - a decision of the Commissioner under section 18-130 in Schedule 1 to the Taxation Administration Act 1953; or

Note: Section 18-130 in Schedule 1 to the Taxation Administration Act 1953 requires the Commissioner to give a notice to a director of a company if the Commissioner is satisfied of certain matters.