Taxation Laws Amendment Act (No. 2) 1996 (76 of 1996)

Schedule 3   Amendment of the Superannuation Guarantee (Administration) Act 1992

5   Subsection 23(4C) (before the definition of employment factor)

Insert:

contribution period factor, in relation to an employee in the class for a contribution period, means:

(a) if, in the contribution period, the period for which the employee is employed by the employer under the award is less than the whole of the contribution period-the fraction that represents the period for which the employee is employed by the employer under the award as a proportion of the whole of the contribution period; or

(b) in any other case-1.