Superannuation Guarantee (Administration) Act 1992
PART 4
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SUPERANNUATION GUARANTEE STATEMENTS AND ASSESSMENTS
SECTION 40
40
NOTICE OF ASSESSMENT OR AMENDMENT
As soon as practicable after an assessment is made under section 36 or is amended under section 37 , the Commissioner must give written notice of the assessment or amendment (as the case may be) to the person liable to pay the superannuation guarantee charge.
[ 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
As soon as practicable after an assessment is made under section 36 or is amended under section 37 , the Commissioner must give written notice of the assessment or amendment (as the case may be) to the person liable to pay the superannuation guarantee charge.
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