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21 Jun 12 PAYG Withholding Non-compliance Bill passed by House

On 20 June 2012, the House of Representatives passed Pay As You Go Withholding Non-compliance Tax Bill 2012 without amendment.

The Bill was introduced with the Tax Laws Amendment (2012 Measures No 2) Bill 2012 and the Income Tax (Managed Investment Trust Withholding Tax) Amendment Bill 2012.  The Bill imposes a pay as you go (PAYG) withholding non-compliance tax on directors and, in some circumstances, their associates where their company has a PAYG withholding liability for an income year and the director or associate is entitled to a credit for amounts withheld by the company during the income year. .

The Bill now proceeds to the Senate.

 


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