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
54 Subsection 269-30(2) in Schedule 1 (note)
Omit Note, substitute Note 1.