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

Schedule 7   Superannuation on back payments

Superannuation Guarantee (Administration) Act 1992

18   After subsection 63A(1)

Insert:

(1A) This Part applies to a former employee as if the former employee were an employee of the person who was the former employee's employer.