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
23 Application of amendments
The amendments made by this Part apply to an individual in relation to amounts withheld by a company, if:
(a) the amounts are withheld during an income year of the individual starting on or after 1 July 2011; and
(b) the company is required to pay the amounts withheld to the Commissioner on or after the commencement of this item.
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