Superannuation Guarantee (Administration) Act 1992
PART 4
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SUPERANNUATION GUARANTEE STATEMENTS AND ASSESSMENTS
SECTION 42
42
OBJECTIONS AGAINST ASSESSMENT
An employer who is dissatisfied with an assessment may object in the manner set out in Part IVC of the Taxation Administration Act 1953 .
[ 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
An employer who is dissatisfied with an assessment may object in the manner set out in Part IVC of the Taxation Administration Act 1953 .
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