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Home/Legislation/Superannuation Guarantee Charge Act 1992/5

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Superannuation Guarantee Charge Act 1992

5Imposition of charge

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##### 5 Imposition of charge Charge is imposed on any superannuation guarantee shortfall of an employer for a quarter.

Previous section4Act binds Crown Next section6Amount of charge

Section 5 - Superannuation Guarantee Charge Act 1992 - Imposition of charge — Zoe