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

Schedule 6 Superannuation guarantee charge

Repeal the paragraph, substitute:

(d) the assessment is taken to have been made on the later of the day on which the statement was lodged and the following day:

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

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

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

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