A New Tax System (Tax Administration) Act 1999 (179 of 1999)
Schedule 2 Collection and recovery rules
Part 2 Consequential amendment of Acts
Superannuation Guarantee (Administration) Act 1992
77 At the end of section 47
Add:
Note: For provisions about collection and recovery of additional superannuation guarantee charge, see Part 4-15 in Schedule 1 to the Taxation Administration Act 1953.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).