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
27 Paragraph 553AB(3)(b)
After “superannuation guarantee charge”, insert “or estimate liability”.