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 2   Credits

Income Tax Assessment Act 1997

10   Subsection 86-40(2) (note 2)

Omit “and PAYG credits (see Subdivisions 16-C and 18-A”, substitute “, PAYG credits and PAYG withholding non-compliance tax (see Subdivisions 16-C, 18-A and 18-D”.