Tax Laws Amendment (2008 Measures No. 6) Act 2009 (14 of 2009)

Schedule 3 Late payment offset for superannuation guarantee contributions

Repeal the paragraph, substitute:

(a) the contribution is made:

(i) after the end of the period of 28 days after the end of a quarter; and

(ii) before the employer's original assessment for that quarter is made; and