Superannuation Guarantee (Administration) Act 1992
In this section:
Commonwealth authority
means an authority or body that is established by or under a law of the Commonwealth.
(a) a law, or a provision of a law, passed before the commencement of this section purports to exempt a Commonwealth authority from liability to pay:
(i) taxes under the laws of the Commonwealth; or
(ii) certain taxes under the laws of the Commonwealth; and
(b) apart from this subsection, the exemption would apply to superannuation guarantee charge;
that law or provision is taken not to have exempted, or not to exempt, that authority from liability to pay the charge.
S 5A(2) amended by No 51 of 2002, s 3 and Sch 1 item 2, by omitting " , for the year beginning on 1 July 1993 and for all later years, " after " or provision is taken " , effective 1 July 2003. For application and transitional provisions, see note under s 5(3).
(a) a law, or a provision of a law, passed after the commencement of this section purports to exempt a Commonwealth authority from liability to pay:
(i) taxes under the laws of the Commonwealth; or
(ii) certain taxes under the laws of the Commonwealth; and
(b) apart from this subsection, the exemption would apply to superannuation guarantee charge;
the law or provision is not taken to have exempted, or to exempt, the authority from liability to pay the charge unless the law or provision expressly exempts the authority from liability to pay the charge.
S 5A(3) amended by No 51 of 2002, s 3 and Sch 1 item 3, by omitting " , for the year beginning on 1 July 1993 and for any later years, " after " provision is not taken " , effective 1 July 2003. For application and transitional provisions, see note under s 5(3).
S 5A inserted by No 56 of 1994.
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