Tax Laws Amendment (2010 Measures No. 1) Act 2010 (56 of 2010)
Schedule 1 Approved superannuation clearing house
Part 1 Main amendments
Retirement Savings Accounts Act 1997
1 After subsection 183(2)
Insert:
(2A) Subsection (2) does not apply if:
(a) the employer pays to an approved clearing house (within the meaning of the Superannuation Guarantee (Administration) Act 1992) the amount of the deduction before the end of period mentioned in that subsection; and
(b) the approved clearing house accepts the payment.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
