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1993 No. 52 SUPERANNUATION GUARANTEE (ADMINISTRATION) REGULATIONS - REG 14
Annotations on superannuation guarantee statements
14. If the Commissioner, or a person employed in the Australian Tax Office,
acting in the performance of his or her duties, annotates a superannuation
guarantee statement, he or she must use ink of a colour that is different from
the colour of the ink used to make the statement.
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