Taxation Laws Amendment Act 1994 (56 of 1994)
Part 4 AMENDMENT OF THE SUPERANNUATION GUARANTEE (ADMINISTRATION) ACT 1992
Division 5 Contractors
99 Interpretation-salary or wages
(1) Section 11 of the Principal Act is amended by inserting after paragraph (1)(b) the following paragraph:
"(ba) payments under a contract referred to in subsection 12(3) that are made in respect of the labour of the person working under the contract; and".
(2) The amendment made by subsection (1) has effect as if that subsection had commenced on 1 July 1992, immediately after the commencement of the Principal Act.
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