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 1 Recovery of penalties
Division 2 Penalties for new directors
Taxation Administration Act 1953
5 Paragraph 269-20(3)(b) in Schedule 1
Omit 14 days, substitute 30 days.
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