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
4 Subsection 49(3A)
Repeal the subsection, substitute:
(3A) To avoid doubt, for the purposes of this section and subsection 8AAC(3) of the Taxation Administration Act 1953, an election under section 23A in relation to the superannuation guarantee has effect from the time the employer's original assessment for the quarter is made.
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