Superannuation Guarantee (Administration) Act 1992
PART 7
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ADDITIONAL SUPERANNUATION GUARANTEE CHARGE
SECTION 62A
62A
OFFSETS TO BE DISREGARDED
In working out the amount of superannuation guarantee charge payable by an employer for a quarter for the purposes of this Part, disregard the amount of any offset under section 23A (about offsetting late payments against charge).
View history note
Hide history noteIn working out the amount of superannuation guarantee charge payable by an employer for a quarter for the purposes of this Part, disregard the amount of any offset under section 23A (about offsetting late payments against charge).
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