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

Taxation Administration Act 1953

37   Section 268-1 in Schedule 1

Omit:

This Division enables the Commissioner to make an estimate of amounts not paid as required by Part 2-5 (Pay as you go (PAYG) withholding), and to recover the amount of the estimate.

substitute:

This Division enables the Commissioner to make an estimate of:

(a) amounts not paid as required by Part 2-5 of this Act (Pay as you go (PAYG) withholding); or

(b) unpaid superannuation guarantee charge;

and to recover the amount of the estimate.