S 63A and 63B substituted for s 63 by No 51 of 2002, s 3 and Sch 1 item 160, effective 1 July 2003. For application and transitional provisions, see note under s 5(3). S 63 formerly read:
SECTION 63 APPLICATION OF PART
This Part is concerned with the way in which the Commissioner is to deal with the shortfall component of a payment of superannuation guarantee charge in relation to a particular employee.