Tax Laws Amendment (2010 Measures No. 1) Act 2010 (56 of 2010)
Schedule 1 Approved superannuation clearing house
Part 2 Amendments conditional on the Tax Laws Amendment (Confidentiality of Taxpayer Information) Act 2010
Income Tax Assessment Act 1936
7 After paragraph 16(4)(hba)
Insert:
(hbb) an approved clearing house (within the meaning of the Superannuation Guarantee (Administration) Act 1992), for the purposes of that body performing its functions in relation to superannuation contributions; or
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).