Tax Laws Amendment (2010 Measures No. 1) Act 2010 (56 of 2010)

Schedule 1   Approved superannuation clearing house

Part 2   Amendments conditional on the Tax Laws Amendment (Confidentiality of Taxpayer Information) Act 2010

Income Tax Assessment Act 1936

7   After paragraph 16(4)(hba)

Insert:

(hbb) an approved clearing house (within the meaning of the Superannuation Guarantee (Administration) Act 1992), for the purposes of that body performing its functions in relation to superannuation contributions; or