Tax Laws Amendment (2008 Measures No. 2) Act 2008 (38 of 2008)
Schedule 2 Late payment offset for superannuation guarantee contributions
Superannuation Guarantee (Administration) Act 1992
1 Paragraph 23A(1)(a)
Repeal the paragraph, substitute:
(a) the contribution is made after the end of the period of 28 days after the end of a quarter; and
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