Treasury Laws Amendment (2018 Measures No. 4) Act 2019 (8 of 2019)
Schedule 6 Amendments relating to employee commencement
Part 3 Superannuation choice
Taxation Administration Act 1953
4 Subsection 355-65(3) in Schedule 1 (at the end of the table)
Add:
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11 |
An employer (within the meaning of the Superannuation Guarantee (Administration) Act 1992) of an individual |
is for the purpose of: (a) informing the individual of one or more of his or her *superannuation interests; or (b) assisting the individual to choose whether to maintain or create a superannuation interest; or (c) assisting the individual to give effect to such a choice |