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 2 Penalties
Superannuation Guarantee (Administration) Act 1992
48 Subsection 63A(3)
After “subsection 268-20(3)”, insert “, or section 269-40,”.