Statute
Section 47 — Superannuation Guarantee (Administration) Act 1992: When additional superannuation guarantee charge becomes payable
Text of the provision Official document
Additional superannuation guarantee charge under Part 7 becomes payable on the day specified for the purpose in the notice of assessment of the additional charge. Note: For provisions about collection and recovery of additional superannuation guarantee charge, see Part 4-15 in Schedule 1 to the Taxation Administration Act 1953.
Official source: Federal Register of Legislation
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