Tax Laws Amendment (Loss Recoupment Rules and Other Measures) Act 2005 (147 of 2005)
Schedule 6 Superannuation guarantee charge
Superannuation Guarantee (Administration) Act 1992
9 At the end of Part 7
62A Offsets to be disregarded
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).