Federal Register of Legislation
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:
1 Short title This Act may be cited as the Pay As You Go Withholding Non‑compliance Tax Act 2012.
2 Commencement (1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Commencement information Column 1 Column 2 Column 3 Provision(s) Commencement Date/Details 1. Sections 1 and 2 and anything in this Act not elsewhere covered by this table The day this Act receives the Royal Assent. 29 June 2012 2. Sections 3 and 4 At the same time as Part 2 of Schedule 1 to the Tax Laws Amendment (2012 Measures No. 2) Act 2012 commences. 30 June 2012
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