Document ID: chunk:federal_register_of_legislation:C2010C00495:clause:1_193
Version: federal_register_of_legislation:C2010C00495
Segment Type: clause
Provision Reference: sch 1 cl 193
Character Range: 43900–44731

193  Application of amendments made by Part 1—general
Subject to this Part, the amendments made by Part 1 apply in relation to:
 (a) the determination of superannuation guarantee shortfalls under the Superannuation Guarantee (Administration) Act 1992 for quarters that commence on or after 1 July 2003; and
 (b) matters relating to such shortfalls.

Note 1: A matter relating to a shortfall includes, for example, the requirement to keep records under section 79 in respect of the period to which the shortfall relates.

Note 2: The Superannuation Guarantee (Administration) Act 1992 continues to apply in relation to the determination of superannuation guarantee shortfalls for years that ended before 1 July 2003, and matters relating to those shortfalls, as if the amendments made by Part 1 of this Schedule had not been made.