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

Corporations Act 2001
27   Paragraph 553AB(3)(b)

After “superannuation guarantee charge”, insert “or estimate liability”.