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 (Interest on Overpayments and Early Payments) Act 1983
18 Subsection 3(1) (at the end of the definition of income tax crediting amount )
Add:
Note 2: For credits that arise under section 18-170 or 18-175 in Schedule 1 to the Taxation Administration Act 1953, see subsection (3) of this section.
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