CTHIn ForceAct
Superannuation Guarantee (Administration) Act 1992
62AOffsets to be disregarded
Start here
Get a plain-English read of 62A
Turn the raw legal text into a practical explanation grounded in Superannuation Guarantee (Administration) Act 1992.
#### 62A Offsets to be disregarded
In working out the amount of superannuation guarantee charge payable by an employer for a quarter for the purposes of this Part, disregard the amount of any offset under section 23A (about offsetting late payments against charge).