Commonwealth Consolidated Acts

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SUPERANNUATION GUARANTEE (ADMINISTRATION) ACT 1992 - SECT 47

When additional superannuation guarantee charge becomes payable

    Additional superannuation guarantee charge under Part   7 becomes payable on the day specified for the purpose in the notice of assessment of the additional charge.

Note:   For provisions about collection and recovery of additional superannuation guarantee charge, see Part   4 - 15 in Schedule   1 to the Taxation Administration Act 1953 .



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