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 1   Estimates

Taxation Administration Act 1953

46   Saving provision - estimates

An estimate:

(a) made under section 268-10 in Schedule 1 to the Taxation Administration Act 1953; and

(b) in force just before the commencement of this item;

has effect, from that commencement, as if it had been made under that section as amended by this Schedule.