Budget Savings (Omnibus) Act 2016 (55 of 2016)

Schedule 23   Single touch payroll reporting

Part 2   Choice of fund

Superannuation Guarantee (Administration) Act 1992

32   Paragraph 32H(1)(b)

Omit "the employee has not given", substitute "neither the employee nor the Commissioner has given".

Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).