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

57   Application of amendments

The amendments made by this Division apply to a company’s liability to pay superannuation guarantee charge for a quarter if the day by which the company must lodge a superannuation guarantee statement for the quarter occurs on or after the day this item commences.