Superannuation Guarantee (Administration) Act 1992
PART 4
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SUPERANNUATION GUARANTEE STATEMENTS AND ASSESSMENTS
SECTION 40
40
NOTICE OF ASSESSMENT OR AMENDMENT
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.
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.
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