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Pay As You Go Withholding Non‑compliance Tax Act 2012

No. 95, 2012

An Act to impose a tax on directors, and associates of directors, of companies that do not comply with their Pay as you go (PAYG) withholding obligations, and for related purposes

Contents
1 Short title
2 Commencement
3 Imposition of tax
4 Amount of tax

Pay As You Go Withholding Non-compliance Tax Act 2012
No. 95, 2012

An Act to impose a tax on directors, and associates of directors, of companies that do not comply with their Pay as you go (PAYG) withholding obligations, and for related purposes

[Assented to 29 June 2012]

The Parliament of Australia enacts: