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
2 Subsection 23A(2)
Repeal the subsection, substitute:
(2) The election must be made:
(a) in a statement having effect under section 35 as the employer’s assessment for the quarter; or
(b) within 4 years after the employer’s superannuation guarantee charge for the quarter became payable.
The election cannot be revoked.
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