Document ID: chunk:federal_register_of_legislation:C2012C00706:front:0
Version: federal_register_of_legislation:C2012C00706
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Tax Laws Amendment (2012 Measures No. 2) Act 2012

Act No. 99 of 2012 as amended
This compilation was prepared on 28 September 2012
taking into account amendments up to Act No. 142 of 2012
The text of any of those amendments not in force
on that date is appended in the Notes section
The operation of amendments that have been incorporated may be
affected by application provisions that are set out in the Notes section
Prepared by the Office of Parliamentary Counsel, Canberra

Contents
1 Short title [see Note 1]
2 Commencement
3 Schedule(s)
4 Amendment of assessments
Schedule 1—Companies' non‑compliance with PAYG withholding and superannuation guarantee obligations
Part 1—Recovery of penalties
Division 1—Amendments applying to future and undischarged penalties
Taxation Administration Act 1953
Division 2—Penalties for new directors
Taxation Administration Act 1953
Division 3—Remission of penalties
Taxation Administration Act 1953
Part 2—Credits
Income Tax Assessment Act 1997
Taxation Administration Act 1953
Taxation (Interest on Overpayments and Early Payments) Act 1983
Part 3—Superannuation guarantee charge
Division 1—Estimates
Corporations Act 2001
Superannuation Guarantee (Administration) Act 1992
Taxation Administration Act 1953
Division 2—Penalties
Superannuation Guarantee (Administration) Act 1992
Taxation Administration Act 1953
Schedule 2—Consolidation and TOFA
Income Tax Assessment Act 1997
Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009
Schedule 3—Consolidation
Part 1—Pre rules
Income Tax Assessment Act 1997
Part 2—Interim rules
Income Tax Assessment Act 1997
Part 3—Prospective rules
Income Tax Assessment Act 1997
Part 4—Application
Notes
An Act to amend the law relating to taxation, and for related purposes