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10 Jul 06 Late payment of super contributions by employers - PS LA 2006/5

On 7 July 2006, the ATO issued Practice Statement PS LA 2006/5 entitled "Payment of superannuation contributions by employers after the superannuation guarantee quarterly cut-off dates". The purpose of the Practice Statement is to explain how tax officers are required to treat superannuation contributions made by an employer for an employee after the relevant quarterly cut-off dates in the Superannuation Guarantee (Administration) Act 1992 (SGAA). In determining how those contributions are to be applied under the SGAA, a tax officer must consider the operation of both s 23A and s 23(7) of the SGAA.

For a copy of PS LA 2006/5, go here

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