Tax Laws Amendment (2008 Measures No. 2) Act 2008 (38 of 2008)
Schedule 2 Late payment offset for superannuation guarantee contributions
Superannuation Guarantee (Administration) Act 1992
3 After subsection 23A(4)
Insert:
(4A) If the election happens after the employer’s assessment for the quarter is made, then, for the offset to take effect, the assessment must be amended accordingly under section 37.
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