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 2   Penalties

Taxation Administration Act 1953

50   Paragraph 269-5(a) in Schedule 1

Repeal the paragraph, substitute:

(a) meets its obligations under:

(i) Subdivision 16-B (obligation to pay withheld amounts to the Commissioner); and

(ii) Division 268 (estimates of PAYG withholding liabilities and superannuation guarantee charge); and

(iii) Part 3 of the Superannuation Guarantee (Administration) Act 1992 (obligation to pay superannuation guarantee charge); or