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
17 Subsection 3(1) (note at the end of the definition of income tax crediting amount )
Omit Note, substitute Note 1.