Superannuation Legislation Amendment Act (No. 3) 1999 (121 of 1999)
Superannuation (Excluded Funds) Supervisory Levy Imposition Act 1991
11 Subsections 6(2), (3), (4) and (5)
Repeal the subsections, substitute:
Late lodgment amount
(2) The late lodgment amount in relation to a return is the amount (not exceeding $25) specified in regulations for the purposes of this subsection, in respect of:
(a) the calendar month beginning on the day after the day on which the return was required to be lodged; and
(b) each subsequent calendar month beginning before the day on which the return is lodged.