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
Taxation Administration Act 1953
13 At the end of section 18-5 in Schedule 1
Add:
Note: See also Subdivision 18-D (PAYG withholding non-compliance tax, which can reverse the economic benefit of a credit of a director, or an associate of a director, of a company that does not comply with its obligations under subsection 16-70(1)).
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