Treasury Laws Amendment (2019 Tax Integrity and Other Measures No. 1) Act 2019 (95 of 2019)
Schedule 7 Salary sacrifice integrity
Superannuation Guarantee (Administration) Act 1992
17 At the end of section 23B
Add:
(2) The provisions are as follows:
(a) section 15A (which deals with salary sacrifice arrangements);
(b) section 23 (which deals with reduction of charge percentage);
(c) section 23A (which deals with offsetting late payments against an employer's liability to pay superannuation guarantee charge).
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).
