Tax Laws Amendment (Loss Recoupment Rules and Other Measures) Act 2005 (147 of 2005)

Schedule 7   Superannuation on back payments

Income Tax Assessment Act 1936

12   Subsections 82AAR(1) and (2)

After "an employee or employees", insert ", another person or persons where the amount paid reduces the taxpayer's charge percentage in respect of the other person under section 22 or 23 of the Superannuation Guarantee (Administration) Act 1992 or another person or persons who are employees for the purposes of that Act".