Pay As You Go Withholding Non-compliance Tax Act 2012
1Pay As You Go Withholding Non-compliance Tax Act 2012
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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
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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
[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
-
- 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
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- 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
Note: This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act.
(2) Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act.