House of Representatives

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

Supplementary Explanatory Memorandum

Amendments to be moved on behalf of the Government

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

Explanation of amendments

Amendments 1 and 2 to Tax Laws Amendment (2011 Measures No. 8) Bill 2011 omit Schedule 3 (Companies' non-compliance with PAYG withholding and superannuation guarantee obligations) and related provisions from the Bill.