Document ID: chunk:federal_register_of_legislation:C2010C00673:body:0:p76
Version: federal_register_of_legislation:C2010C00673
Segment Type: other
Provision Reference: 
Character Range: 188003–190761

37, 38 and 42 to
45 apply to interest payable in respect of periods beginning on
or after 1 July 1994, or in respect of periods to the extent
that they continue after 30 June 1994.
  (11) The amendments made by items 33 and 34 apply to the
calculation of the nominal interest component under the
Superannuation Guarantee (Administration) Act 1992 in relation
to an employer for any year (whether commencing before or after
the commencement of this Schedule) in respect of any period
that commences, or in respect of any period to the extent that
it continues, after the commencement of this Schedule.
  (12) The amendments made by items 35 and 36 apply to the
calculation of additional superannuation guarantee charge under
the Superannuation Guarantee (Administration) Act 1992 in
respect of any period that commences, or in respect of any
period to the extent that it continues, after the commencement
of this Schedule.
  (13) In this item:
  "amended Act" means the Taxation (Interest on Overpayments)
Act 1983 as amended by this Schedule.
  47. Transitional - Superannuation Guarantee (Administration)
Act 1992
  (1) For the purposes of:
  (a) calculating under subsection 31(1) of the Superannuation
Guarantee (Administration) Act 1992 the nominal interest
component in relation to an employer for any year commencing
before the commencement of this Schedule; or
  (b) calculating under subsection 49(2) of that Act additional
superannuation charge;
in respect of:
  (c) the period that:
    (i) commences on 1 July 1994; and
    (ii) ends immediately before the commencement of the first
or only regulations made for the purposes of that subsection;
or
  (d) any other period to the extent that it consists of or
includes the period in paragraph (c);
the rate applicable under that subsection in respect of that
period, or that period to that extent, is, and is taken always
to have been, in spite of anything in that Act, 10% per annum.
  (2) Subitem (1) does not have the effect of making a person
liable to:
  (a) a penalty under Part 7 of the Superannuation Guarantee
(Administration) Act 1992; or
  (b) a penalty for an offence under any other Act;
for any act or omission happening before the 28th day after the
day on which this Schedule commences.
  (3) Subitem (2) does not relieve a person from liability to a
penalty of a kind mentioned in that subsection to the extent to
which the liability would have existed if this item had not
been enacted.

TAXATION LAWS AMENDMENT ACT (No. 4) 1994 No. 181 of 1994 - SCHEDULE 6

                             SCHEDULE 6                 Section 3
    AMENDMENTS OF THE DEVELOPMENT ALLOWANCE AUTHORITY ACT 1992
  1. Object
The object of this Schedule is to change, or introduce,
signature requirements in