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
44 Subsection 268-90(2) in Schedule 1
Omit “The statutory”, substitute “In a case covered by paragraph 268-10(1)(a) (estimate of liability under requirement to pay to the Commissioner amounts you have withheld under the Pay as you go withholding rules), the statutory”.
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