A New Tax System (Tax Administration) Act (No. 2) 2000 (91 of 2000)

Schedule 2   Consequential and miscellaneous amendments

Part 1   General

Superannuation Guarantee (Administration) Act 1992

61   Subsection 38(2) (definition of overpaid amount)

After "Part 7", insert "of this Act or administrative penalty under Part 4-25 in Schedule 1 to the Taxation Administration Act 1953".