Superannuation Legislation Amendment Act (No. 3) 1999 (121 of 1999)

Schedule 2  

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.

Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).