Taxation Laws Amendment Act (No. 2) 1996 (76 of 1996)

Schedule 3   Amendment of the Superannuation Guarantee (Administration) Act 1992

9   Application

(1) The amendments made by items 1, 2, 3, 7 and 8 apply in relation to assessments of superannuation guarantee shortfall for the year beginning on 1 July 1995 and for all earlier years.

(2) The amendments made by items 4, 5, and 6 apply in relation to assessments of superannuation guarantee shortfall for the year beginning on 1 July 1994 and for all later years.