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

20   Section 3C (after table item 90 of the definition of relevant tax )

Insert: