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 3   Superannuation guarantee charge

Division 1   Estimates

Corporations Act 2001

24   Paragraph 553AB(1)(a)

After “superannuation guarantee charge”, insert “, or by way of a liability to pay the amount of an estimate under Division 268 in Schedule 1 to the Taxation Administration Act 1953”.