Document ID: chunk:federal_register_of_legislation:C2011C00698:clause:1_23b
Version: federal_register_of_legislation:C2011C00698
Segment Type: clause
Provision Reference: sch 1 cl 23B
Character Range: 18163–18729

23B  Contributions through an approved clearing house

  For the purposes of sections 23 and 23A:
 (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.