Superannuation Guarantee (Administration) Amendment Act 2015 (71 of 2015)
Schedule 1 Temporary residents
Superannuation Guarantee (Administration) Act 1992
3 Application of amendments
If:
(a) an employee commences employment before the commencement of this Schedule; but
(b) the 28 day period referred to in subsection 32N(2) of the Superannuation Guarantee (Administration) Act 1992 ends after that commencement;
the amendments made by this Schedule are taken to have applied, in relation to that employee, from the commencement of that employment.
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).
