On 20 June 2012 the following documents concerning proposed new tax laws on non-compliance with PAYG withholding and superannuation guarantee obligations was posted on the website of the Parliament of Australia:
- Explanatory Memorandum to law.
- Tax Laws Amendment (2012 Measures No. 2) Bill 2012 (Third reading).
Both documents can be read and/or downloaded HERE.
On the 21 June the legislation went to the Senate.
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