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 1   Recovery of penalties

Division 2   Penalties for new directors

Taxation Administration Act 1953

5   Paragraph 269-20(3)(b) in Schedule 1

Omit “14 days”, substitute “30 days”.