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SUPERANNUATION GUARANTEE (ADMINISTRATION) ACT 1992 - SECT 62A Offsets to be disregarded

SUPERANNUATION GUARANTEE (ADMINISTRATION) ACT 1992 - SECT 62A

Offsets to be disregarded

    In working out the amount of superannuation guarantee charge payable by an employer for a quarter for the purposes of this Part, disregard the amount of any offset under section   2 3A (about offsetting late payments against charge).