Superannuation Guarantee (Administration) Act 1992

PART 6 - COLLECTION AND RECOVERY OF CHARGE  

SECTION 47  

47   WHEN ADDITIONAL SUPERANNUATION GUARANTEE CHARGE BECOMES PAYABLE  
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 .