Superannuation Guarantee (Administration) Act 1992

S 48 repealed by No 179 of 1999, s 3 and Sch 2 item 78, effective 22 December 1999. Despite this repeal, anything done under s 48 before 1 July 2000 continues to have effect on and after that day as if s 48 had not been repealed. S 48 formerly read:

SECTION 48 EXTENSION OF TIME FOR PAYMENT  
48(1)
The Commissioner may, in such circumstances as the Commissioner thinks fit, extend the time for payment of an amount of superannuation guarantee charge for such period as the Commissioner determines, and, if the Commissioner does so, the charge is payable accordingly.

48(2)
In this section:

'superannuation guarantee charge'
includes additional superannuation guarantee charge payable under section 49 or Part 7 .