Treasury Laws Amendment (Recovering Unpaid Superannuation) Act 2020 (21 of 2020)

Schedule 1   Superannuation guarantee amnesty

Income Tax Assessment Act 1997

4   Section 290-95 (note)

Repeal the note, substitute:

Note: Section 26-95 restricts deductions for charges imposed by the Superannuation Guarantee Charge Act 1992.


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).