Taxation Laws Amendment Act (No. 2) 1995 (169 of 1995)
Schedule 4 SUPERANNUATION GUARANTEE
Part 2 AMENDMENT OF THE SUPERANNUATION GUARANTEE (ADMINISTRATION) ACT 1992 RELATING TO 'FLAT DOLLAR' AWARD CONTRIBUTIONS
5 Application
The amendments made by this Part apply in relation to assessments of
superannuation guarantee shortfall for the year beginning on 1 July
1994 and for all later years.