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02 Jun 11 Superannuation guarantee: remission of additional superannuation guarantee charge - PS LA 3461 (draft)

On 2 June 2011 the ATO released a draft Practice Statement Law Administration, PS LA 3461, entitled “Superannuation guarantee - remission of additional superannuation guarantee charge imposed under subsection 59(1) of the Superannuation Guarantee (Administration) Act 1992”, the purpose of which 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.