Document ID: chunk:federal_register_of_legislation:C2012C00706:clause:1_2
Version: federal_register_of_legislation:C2012C00706
Segment Type: clause
Provision Reference: sch 1 cl 2
Character Range: 13773–14656

2                                                                            the amount of an estimate under Division 268 (estimates of PAYG withholding liabilities and superannuation guarantee charge),  the day by which the company was obliged to pay the underlying liability to which the estimate relates,                                                                                                                to any extent.

Note: An administrator of the company being appointed, or the company beginning to be wound up, after the last day mentioned in column 2 will, to the extent mentioned in column 3, have no effect on the penalty.
 (3) If you become a director of the company during or after the 3 months mentioned in column 2, treat the reference in the column to the 3 months as being a reference to the 3 months after the day you become a director of the company.