Superannuation Guarantee (Administration) Act 1992

PART 7 - ADDITIONAL SUPERANNUATION GUARANTEE CHARGE  

SECTION 62A  

62A   OFFSETS TO BE DISREGARDED  


In working out the amount of superannuation guarantee charge payable by an employer for a quarter for the purposes of this Part, disregard the amount of any offset under section 23A (about offsetting late payments against charge).



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