Contents

1............ Short title............................................................................................. 2

2............ Commencement................................................................................... 2

3............ Imposition of tax................................................................................. 2

4............ Amount of tax..................................................................................... 3

 

 

 

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:

[Minister's second reading speech made in--

House of Representatives on 24 May 2012

Senate on 21 June 2012]