Document ID: chunk:federal_register_of_legislation:C2008C00222:clause:4_4
Version: federal_register_of_legislation:C2008C00222
Segment Type: clause
Provision Reference: sch 4 cl 4
Character Range: 19019–19930

4  After subsection 6(1)
Insert:

 (1A) Despite subsection (1), the prescribed requirements for the provision of superannuation benefits under a superannuation arrangement have no effect to the extent (if any) that compliance with those requirements could result in:
 (a) an employer (within the meaning of the Superannuation Guarantee (Administration) Act 1992) becoming liable to pay superannuation guarantee charge; or
 (b) a Commonwealth Department (within the meaning of section 5 of the Superannuation Guarantee (Administration) Act 1992) becoming notionally liable to pay superannuation guarantee charge in accordance with subsection 5(2) of that Act; or
 (c) an untaxable Commonwealth authority (within the meaning of section 5 of the Superannuation Guarantee (Administration) Act 1992) becoming notionally liable to pay superannuation guarantee charge in accordance with subsection 5(2A) of that Act.