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

44   Subsection 268-90(2) in Schedule 1

Omit “The statutory”, substitute “In a case covered by paragraph 268-10(1)(a) (estimate of liability under requirement to pay to the Commissioner amounts you have withheld under the Pay as you go withholding rules), the statutory”.