Superannuation Guarantee (Administration) Act 1992

S 47 repealed by No 57 of 2025, s 3 and Sch 1 item 54, effective 1 July 2026. For application and transitional provisions, see note under s 16 . S 47 formerly read:

SECTION 47 WHEN ADDITIONAL SUPERANNUATION GUARANTEE CHARGE BECOMES PAYABLE  
47
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 .

S 47 amended by No 179 of 1999.