Tax Laws Amendment (2008 Measures No. 6) Act 2009 (14 of 2009)
Schedule 3 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:
(i) after the end of the period of 28 days after the end of a quarter; and
(ii) before the employer's original assessment for that quarter is made; and
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