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 2 Penalties
Taxation Administration Act 1953
49 Section 269-1 in Schedule 1
After “Division 268”, insert “in this Schedule and Part 3 of the Superannuation Guarantee (Administration) Act 1992 (obligation to pay superannuation guarantee charge)”.
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