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 2 Credits
Income Tax Assessment Act 1997
10 Subsection 86-40(2) (note 2)
Omit “and PAYG credits (see Subdivisions 16-C and 18-A”, substitute “, PAYG credits and PAYG withholding non-compliance tax (see Subdivisions 16-C, 18-A and 18-D”.
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