Treasury Laws Amendment (2018 Measures No. 4) Act 2019 (8 of 2019)

Schedule 1   Direction powers

Part 1   Direction to pay superannuation guarantee charge

Taxation Administration Act 1953

2   Application of superannuation guarantee charge direction provisions

Subdivision 265-C in Schedule 1 to the Taxation Administration Act 1953, as inserted by this Schedule, applies in relation to an amount referred to in paragraph 265-90(1)(a) in that Schedule, or an amount of an estimate referred to in paragraph 265-90(1)(b) in that Schedule, that first becomes payable on or after 1 July 2018.