26‑95 Superannuation guarantee charge26‑95 Superannuation guarantee charge

#### 26‑95 Superannuation guarantee charge (1) You cannot deduct under this Act a charge imposed by the Superannuation Guarantee Charge Act 1992. (2) However, if the charge relates to a \*superannuation guarantee shortfall for which you qualify for an amnesty under section 74 of the Superannuation Guarantee (Administration) Act 1992, this section does not apply to a payment that: (a) is made, under that Act, during the amnesty period (within the meaning of subsection 74(3) of that Act); and (b) is made in relation to the charge, whether or not the Commissioner applies the payment to satisfy your liability to pay the charge; except to the extent that the payment, when taken together with any other such payments made in relation to the charge, exceeds the amount paid as a result of a disclosure to which paragraph 74(1)(a) of that Act applies in relation to the shortfall.