A New Tax System (Tax Administration) Act (No. 2) 2000 (91 of 2000)
Schedule 2 Consequential and miscellaneous amendments
Part 1 General
Superannuation Guarantee (Administration) Act 1992
61 Subsection 38(2) (definition of overpaid amount)
After "Part 7", insert "of this Act or administrative penalty under Part 4-25 in Schedule 1 to the Taxation Administration Act 1953".
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