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
11 Subsection 995-1(1)
Insert:
PAYG withholding non-compliance tax means the Pay as you go withholding non-compliance tax imposed under the Pay As You Go Withholding Non-compliance Tax Act 2012.
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