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 3 Superannuation guarantee charge
Division 1 Estimates
Corporations Act 2001
26 Paragraph 553AB(3)(a)
After “superannuation guarantee charge”, insert “, or by way of a liability to pay the amount of an estimate under Division 268 in Schedule 1 to the Taxation Administration Act 1953”.
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