Commonwealth of Australia Explanatory Memoranda

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TAX LAWS AMENDMENT (2011 MEASURES NO. 8) BILL 2011

                                  2010-2011



      THE PARLIAMENT OF THE COMMONWEALTH OF AUSTRALIA



                       HOUSE OF REPRESENTATIVES




       TAX LAWS AMENDMENT (2011 MEASURES No. 8) BILL 2011
    PAY AS YOU GO WITHHOLDING NON-COMPLIANCE TAX BILL 2011




            SUPPLEMENTARY EXPLANATORY MEMORANDUM




Explanation of amendments

Amendments 1 and 2 to Tax Laws Amendment (2011 Measures No. 8) Bill 2011 omit
Schedule 3 (Companies' non-compliance with PAYG withholding and superannuation
guarantee obligations) and related provisions from the Bill.




              Amendments to be moved on behalf of the Government



                       (Circulated by the authority of the
         Deputy Prime Minister and Treasurer, the Hon Wayne Swan MP)
3