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

38   Section 268-1 in Schedule 1

After “amounts required by Part 2-5”, insert “or the Superannuation Guarantee (Administration) Act 1992”.