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On 2 October 2007, the Minister for Revenue and Assistant Treasurer, Peter Dutton, announced changes that will mean employers who make a late superannuation guarantee payment do not pay the same amount twice: see 2007 TAXVINE No 39 (21) (5 October 2007). The ATO has published a factsheet entitled "Superannuation guarantee compliance made simpler for small business", which contains information for employers who may have questions about the proposed change.

For a copy of the factsheet, go here

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