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

11   Subsection 995-1(1)

Insert:

PAYG withholding non-compliance tax means the Pay as you go withholding non-compliance tax imposed under the Pay As You Go Withholding Non-compliance Tax Act 2012.