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.