Tax Laws Amendment (Loss Recoupment Rules and Other Measures) Act 2005 (147 of 2005)
Schedule 6 Superannuation guarantee charge
Income Tax Assessment Act 1997
1 Section 12-5 (table item headed "superannuation guarantee charge")
Repeal the item, substitute:
|
superannuation guarantee charge |
|
|
no deduction for |
51(9) |
|
late contribution offset, no deduction for |
26-85 |
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