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

Schedule 6   Miscellaneous amendments

Part 7   Offsets against superannuation guarantee charge

Tax Laws Amendment (2008 Measures No. 2) Act 2008

106   After item 7 of Schedule 2

Insert:

7A Application of section 23A of the Superannuation Guarantee (Administration) Act 1992 as amended

(1) Section 23A of the Superannuation Guarantee (Administration) Act 1992, as amended by this Schedule, applies to:

(a) contributions made before, on or after 1 January 2006; and

(b) elections made on or after 24 June 2008.

Note: The amendments of that section made by this Schedule commenced on 24 June 2008.

(2) This item has effect subject to items 8 and 9.

(3) To avoid doubt, this item:

(a) has effect despite subitem 10(1) of Schedule 6 to the Tax Laws Amendment (Loss Recoupment Rules and Other Measures) Act 2005; and

(b) does not affect the application of amendments of section 23A of the Superannuation Guarantee (Administration) Act 1992 commencing after the commencement of the amendments of that section made by this Schedule.

Note: Subitem 10(1) of Schedule 6 to the Tax Laws Amendment (Loss Recoupment Rules and Other Measures) Act 2005 applied the amendment inserting section 23A in the Superannuation Guarantee (Administration) Act 1992 to contributions made on or after 1 January 2006.