Superannuation Guarantee Charge Act 1992

S 5 amended by No 58 of 2025, s 3 and Sch 1 item 1, by substituting " a QE day " for " a quarter " , applicable on and after 1 July 2026 in relation to a quarter ending before that day, as if the amendments had not been made.

S 5 amended by No 52 of 2002, s 3 and Sch 1 item 1, by substituting " for a quarter " for " in a year " , applicable in relation to superannuation guarantee shortfalls under the Superannuation Guarantee (Administration) Act 1992 for quarters that commence on or after 1 July 2003.