Tax Laws Amendment (Loss Recoupment Rules and Other Measures) Act 2005 (147 of 2005)
Schedule 6 Superannuation guarantee charge
Superannuation Guarantee (Administration) Act 1992
8 Subsection 46(2) (definition of lodgment day )
Repeal the definition, substitute:
lodgment day for a quarter means:
(a) for a quarter beginning on 1 January - 28 May in the next quarter; and
(b) for a quarter beginning on 1 April - 28 August in the next quarter; and
(c) for a quarter beginning on 1 July - 28 November in the next quarter; and
(d) for a quarter beginning on 1 October - 28 February in the next quarter.
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