Document ID: chunk:federal_register_of_legislation:C2022C00095:section:23b
Version: federal_register_of_legislation:C2022C00095
Segment Type: section
Provision Reference: s 23B
Character Range: 75052–75941

23B  Contributions through an approved clearing house
 (1) For the purposes of a provision covered by subsection (2):
 (a) treat an employer that, at a particular time, pays an amount to an approved clearing house for the benefit of an employee as having made a contribution of the same amount to a complying superannuation fund or an RSA for the benefit of the employee at that time, if the approved clearing house accepts the payment; and
 (b) disregard any contribution that the approved clearing house makes to a complying superannuation fund or an RSA as a result of the payment.
 (2) The provisions are as follows:
 (a) section 15A (which deals with salary sacrifice arrangements);
 (b) section 23 (which deals with reduction of charge percentage);
 (c) section 23A (which deals with offsetting late payments against an employer's liability to pay superannuation guarantee charge).