Document ID: chunk:federal_register_of_legislation:C2010C00404:clause:2_9
Version: federal_register_of_legislation:C2010C00404
Segment Type: clause
Provision Reference: sch 2 cl 9
Character Range: 17237–17775

9  Transitional—charge for a year that becomes payable after commencement
If, for the purposes of the Superannuation Guarantee (Administration) Act 1992, superannuation guarantee charge:
 (a) is payable in relation to a year (instead of a quarter) happening before the commencement of this Schedule (apart from item 7A); and
 (b) does not become payable until after that commencement;
then that Act applies, in relation to the employer's liability to pay the charge, as if references in that Act to a quarter were references to a year.