Taxation Laws Amendment Act 1994 (56 of 1994)

Part 4   AMENDMENT OF THE SUPERANNUATION GUARANTEE (ADMINISTRATION) ACT 1992

Division 5   Contractors

99   Interpretation-salary or wages

 

(1) Section 11 of the Principal Act is amended by inserting after paragraph (1)(b) the following paragraph:
            

"(ba) payments under a contract referred to in subsection 12(3) that are made in respect of the labour of the person working under the contract; and".

      

(2) The amendment made by subsection (1) has effect as if that subsection had commenced on 1 July 1992, immediately after the commencement of the Principal Act.