Superannuation Guarantee (Administration) Act 1992
PART 4
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SUPERANNUATION GUARANTEE STATEMENTS AND ASSESSMENTS
SECTION 41
41
VALIDITY OF ASSESSMENT
The validity of an assessment is not affected because any provision of this Act has not been complied with.
[ 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
The validity of an assessment is not affected because any provision of this Act has not been complied with.
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