Superannuation Guarantee (Administration) Act 1992

Pt 7 substituted by No 57 of 2025, s 3 and Sch 1 item 16, effective 1 July 2026. For application and transitional provisions, see note under s 16 . Pt 7 formerly read:

PART 7 - ADDITIONAL SUPERANNUATION GUARANTEE CHARGE

Pt 7 heading substituted by No 51 of 2002, s 3 and Sch 1 item 153, effective 1 July 2003. For application and transitional provisions, see note under s 5(3). The heading formerly read:

PART 7 - PENALTY CHARGE

S 62A repealed by No 57 of 2025, s 3 and Sch 1 item 16, effective 1 July 2026. For application and transitional provisions, see note under s 16 . S 62A formerly read:

SECTION 62A OFFSETS TO BE DISREGARDED  
62A
In working out the amount of superannuation guarantee charge payable by an employer for a quarter for the purposes of this Part, disregard the amount of any offset under section 23A (about offsetting late payments against charge).

S 62A inserted by No 147 of 2005, s 3 and Sch 6 item 9, applicable to contributions made on or after 1 January 2006.