Statute
Section 40 — Superannuation Guarantee (Administration) Act 1992: Notice of assessment or amendment
Text of the provision Official document
As soon as practicable after an assessment is made under section 36 or is amended under section 37, the Commissioner must give written notice of the assessment or amendment (as the case may be) to the person liable to pay the superannuation guarantee charge.
Official source: Federal Register of Legislation
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