Document ID: chunk:federal_register_of_legislation:C2012C00706:clause:1_37
Version: federal_register_of_legislation:C2012C00706
Segment Type: clause
Provision Reference: sch 1 cl 37
Character Range: 49859–50390

37  Section 268‑1 in Schedule 1
Omit:
      This Division enables the Commissioner to make an estimate of amounts not paid as required by Part 2‑5 (Pay as you go (PAYG) withholding), and to recover the amount of the estimate.
substitute:
      This Division enables the Commissioner to make an estimate of:

                (a) amounts not paid as required by Part 2‑5 of this Act (Pay as you go (PAYG) withholding); or
                (b) unpaid superannuation guarantee charge;
      and to recover the amount of the estimate.