Document ID: chunk:federal_register_of_legislation:C2011C00698:clause:1_6
Version: federal_register_of_legislation:C2011C00698
Segment Type: clause
Provision Reference: sch 1 cl 6
Character Range: 20533–21029

6  After subsection 64(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 the period mentioned in that subsection; and
 (b) the approved clearing house accepts the payment.

Part 2—Amendments conditional on the Tax Laws Amendment (Confidentiality of Taxpayer Information) Act 2010

Income Tax Assessment Act 1936