Document ID: chunk:federal_register_of_legislation:C2021A00046:clause:2_2
Version: federal_register_of_legislation:C2021A00046
Segment Type: clause
Provision Reference: sch 2 cl 2
Character Range: 18165–18947

2  After subsection 23(6)
Insert:
 (6A) A contribution (the actual 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 having been made in a quarter if:
 (a) the employer attempted to make a contribution to any complying superannuation fund for the benefit of the employee at a particular time within the period of 28 days after the end of the quarter; and
 (b) at that time, the making of the attempted contribution was prevented by the operation of section 60F of the Superannuation Industry (Supervision) Act 1993 (consequences of 2 consecutive fail assessments); and
 (c) the actual contribution is in fact made within the period of 56 days after the end of the quarter.