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

18   Subsection 3(1) (at the end of the definition of income tax crediting amount )

Add:

Note 2: For credits that arise under section 18-170 or 18-175 in Schedule 1 to the Taxation Administration Act 1953, see subsection (3) of this section.