Tax Laws Amendment (Loss Recoupment Rules and Other Measures) Act 2005 (147 of 2005)
Schedule 7 Superannuation on back payments
Superannuation Guarantee (Administration) Act 1992
18 After subsection 63A(1)
Insert:
(1A) This Part applies to a former employee as if the former employee were an employee of the person who was the former employee's employer.
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