Document ID: chunk:federal_register_of_legislation:C2022C00095:section:23:p2
Version: federal_register_of_legislation:C2022C00095
Segment Type: section
Provision Reference: s 23 (pt 2/4)
Character Range: 68178–70791

the quarter
 (7) A contribution to a complying superannuation fund or an RSA made by an employer for the benefit of an employee may be taken into account under this section as if it had been made during a particular quarter if the contribution is made not more than 12 months before the beginning of the quarter.

Sacrificed ordinary time earnings amounts taken into account in a quarter not to be taken into account for any other quarter
 (7A) For the purposes of the definition of ordinary time earnings base in subsection (2), disregard an amount in a quarter if:
 (a) the amount would be covered by paragraph (a) of that definition for the quarter (about ordinary time earnings of the employee); but
 (b) the amount is taken into account under paragraph (b) of that definition (about sacrificed ordinary time earnings amounts) for any quarter.
Note: This prevents double counting if a sacrificed ordinary time earnings amount is later paid as ordinary time earnings, instead of being contributed to superannuation.

Contributions taken into account for a quarter not to be taken into account for any other quarter
 (8) A contribution to a superannuation fund or an RSA made by an employer for the benefit of an employee that is taken into account under this section in relation to a quarter is not to be taken into account under this section in relation to any other quarter.
 (8AA) A contribution:
 (a) to a complying superannuation fund or an RSA made by an employer for the benefit of an employee after the end of a quarter; and
 (b) in relation to which the employer's individual superannuation guarantee shortfall for the employee for the quarter is reduced under subsection 19(2F);
is not to be taken into account under this section in relation to any other quarter.

Contribution made when conversion notice has effect not to be taken into account under this section
 (8A) A contribution to a superannuation fund or superannuation scheme made by an employer for the benefit of an employee at a time when a conversion notice has effect in relation to the fund or scheme is not at any time to be taken into account under this section.

Contributions to estate of deceased employee
 (9A) If:
 (a) an employee has died; and
 (b) the employer would, if the employee had not died, have made a contribution to a complying superannuation fund or RSA for the benefit of the employee; and
 (c) the employer pays to the legal personal representative of the employee an amount equal to the amount of the contribution that would have been paid;
the amount paid is taken for the purposes of this section to have been