Tax Laws Amendment (Loss Recoupment Rules and Other Measures) Act 2005 (147 of 2005)

Schedule 6   Superannuation guarantee charge

Superannuation Guarantee (Administration) Act 1992

3   Subsection 5(3)

Repeal the subsection, substitute:

(3) Part 8 has effect as if any superannuation guarantee charge for a quarter in respect of a superannuation guarantee shortfall of the Commonwealth had been paid on:

(a) for a quarter beginning on 1 January - 28 May in the next quarter; and

(b) for a quarter beginning on 1 April - 28 August in the next quarter; and

(c) for a quarter beginning on 1 July - 28 November in the next quarter; and

(d) for a quarter beginning on 1 October - 28 February in the next quarter.