Explanatory Memorandum
(Circulated by the authority of the Deputy Prime Minister and Treasurer, the Hon Wayne Swan MP)Index
Schedule 1: Superannuation guarantee age and percentage
| Bill reference | Paragraph number |
| Item 2, subsection 19(2) | 1.21, 1.23 |
| Item 4, paragraph 27(1)(a) | 1.18, 1.19 |
| Section 2 | 1.22 |