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Superannuation Guarantee (Administration) Act 1992
47When additional superannuation guarantee charge becomes payable
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#### 47 When additional superannuation guarantee charge becomes payable
Additional superannuation guarantee charge under Part 7 becomes payable on the day specified for the purpose in the notice of assessment of the additional charge.
> Note: For provisions about collection and recovery of additional superannuation guarantee charge, see Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953.