Treasury Laws Amendment (2019 Tax Integrity and Other Measures No. 1) Act 2019 (95 of 2019)

Schedule 7   Salary sacrifice integrity

Superannuation Guarantee (Administration) Act 1992

17   At the end of section 23B

Add:

(2) The provisions are as follows:

(a) section 15A (which deals with salary sacrifice arrangements);

(b) section 23 (which deals with reduction of charge percentage);

(c) section 23A (which deals with offsetting late payments against an employer's liability to pay superannuation guarantee charge).