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19 Sep 11 Remission of SGC - PS LA 2011/28

On 15 September 2011, the ATO issued Practice Statement PS LA 2011/28 entitled "Superannuation guarantee - remission of additional superannuation guarantee charge imposed under s 59(1) of the Superannuation Guarantee (Administration) Act 1992".

The purpose of the Practice Statement is to provide guidelines to tax officers for the remission, in whole or part, of the additional superannuation guarantee charge imposed under s 59(1) of the Superannuation Guarantee (Administration) Act 1992.

 


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