Tax Laws Amendment (2008 Measures No. 2) Act 2008 (38 of 2008)

Schedule 2   Late payment offset for superannuation guarantee contributions

Superannuation Guarantee (Administration) Act 1992

1   Paragraph 23A(1)(a)

Repeal the paragraph, substitute:

(a) the contribution is made after the end of the period of 28 days after the end of a quarter; and