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
20 Section 3C (after table item 90 of the definition of relevant tax )
Insert:
|
91 |
Pay as you go withholding non-compliance tax |
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