Commonwealth Consolidated Acts

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SUPERANNUATION GUARANTEE (ADMINISTRATION) ACT 1992 - SECT 62

Assessment of additional superannuation guarantee charge

             (1)  The Commissioner must make an assessment of the additional superannuation guarantee charge payable by an employer under this Part and must, as soon as practicable after the assessment is made, give written notice of the assessment to the employer.

             (3)  The Commissioner may remit all or part of the additional superannuation guarantee charge payable by an employer under this Part, but, for the purposes of applying subsection 33(1) of the Acts Interpretation Act 1901 to the power of remission conferred by this subsection, nothing in this Act is taken to prevent the exercise of the power at a time before an assessment is made of the additional superannuation guarantee charge.



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