Document ID: chunk:federal_register_of_legislation:C2012C00706:clause:1_42
Version: federal_register_of_legislation:C2012C00706
Segment Type: clause
Provision Reference: sch 1 cl 42
Character Range: 51919–52599

42  Subsection 268‑10(3) in Schedule 1 (example)
Repeal the example, substitute:
Example 1: In the case of an underlying liability under section 16‑70 (requirement to pay to the Commissioner amounts you have withheld under the Pay as you go withholding rules), the Commissioner may have regard to information about amounts you withheld under the Pay as you go rules before the period in relation to which the underlying liability arose.
Example 2: In the case of an underlying liability to pay superannuation guarantee charge for a quarter, the Commissioner may have regard to information about your contributions to RSAs and complying superannuation funds for earlier quarters.