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House of Representatives

Tax Laws Amendment (2011 Measures No. 8) Bill 2011

Pay As You Go Withholding Non-compliance Tax Bill 2011

Pay As You Go Withholding Non-compliance Tax Act 2012

Explanatory Memorandum

(Circulated by the authority of the Deputy Prime Minister and Treasurer, the Hon Wayne Swan MP)


The following abbreviations and acronyms are used throughout this explanatory memorandum.

Abbreviation Definition
ALP Australian Labor Party
ASIC Australian Securities and Investments Commission
ATO Australian Taxation Office
CNG compressed natural gas
Commissioner Commissioner of Taxation
GIC general interest charge
ITAA 1997 Income Tax Assessment Act 1997
LNG liquefied natural gas
LPG liquefied petroleum gas
PAYG pay as you go
PRRT Petroleum Resource Rent Tax
PRRTAA 1987 Petroleum Resource Rent Tax Assessment Act 1987
SGA Act 1992 Superannuation Guarantee (Administration) Act 1992
TAA 1953 Taxation Administration Act 1953

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