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

Taxation Administration Act 1953

36   Division 268 in Schedule 1 (heading)

Repeal the heading, substitute:

Division 268 - Estimates and recovery of PAYG withholding liabilities and superannuation guarantee charge