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
6 Subsection 269-20(4) in Schedule 1
Omit 14th day, substitute 30th day.