Tax Laws Amendment (2009 Measures No. 1) Act 2009 (27 of 2009)
Schedule 2 Unclaimed superannuation money
Part 2 Other amendments
Superannuation Guarantee (Administration) Act 1992
61 After section 65
Insert:
65AA Shortfall component and former temporary resident
(1) This section applies if the employee is a former temporary resident (within the meaning of the Superannuation (Unclaimed Money and Lost Members) Act 1999).
(2) The Commissioner must treat the amount of the shortfall component as if it had been paid to the Commissioner by a superannuation provider in respect of the employee under section 20F of that Act.
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