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On 27 June 2012, the Senate passed Pay As You Go Withholding Non-compliance Tax Bill 2012  without amendment.

Introduced with the Tax Laws Amendment (2012 Measures No 2) 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 awaits Royal Assent.


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