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 3 Remission of penalties
Taxation Administration Act 1953
9 Application of amendment
The amendment made by this Division applies, in relation to a penalty under Division 269 in Schedule 1 to the Taxation Administration Act 1953, if the directors of the relevant company stop being under the relevant obligation under section 269-15 in that Schedule on or after the commencement of this item.
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