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

Schedule 3   Late payment offset for superannuation guarantee contributions

Superannuation Guarantee (Administration) Act 1992

5   Application

The amendments made by this Schedule apply to elections under section 23A of the Superannuation Guarantee (Administration) Act 1992 made on or after the commencement of this Schedule.