Superannuation Guarantee (Administration) Act 1992
PART 4
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SUPERANNUATION GUARANTEE STATEMENTS AND ASSESSMENTS
SECTION 39
39
AMENDED ASSESSMENT TO BE AN ASSESSMENT
Except as otherwise expressly provided by this Act, an amended assessment is taken to be an assessment for all the purposes of this Act.
[ CCH Note: Pt 4 heading will be substituted by No 57 of 2025, s 3 and Sch 1 item 13, effective 1 July 2026. For application and transitional provisions, see note under s 16 . The heading will read:
]PART 4 - VOLUNTARY DISCLOSURE STATEMENTS AND ASSESSMENTS
Except as otherwise expressly provided by this Act, an amended assessment is taken to be an assessment for all the purposes of this Act.
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