Document ID: chunk:federal_register_of_legislation:C2025C00134:section:63:p3
Version: federal_register_of_legislation:C2025C00134
Segment Type: section
Provision Reference: s 63 (pt 3/3)
Character Range: 439029–440072

principles of criminal responsibility.
Note 2: For strict liability, see section 6.1 of the Criminal Code.

Refunded contributions to be ignored for the purposes of income tax and superannuation guarantee charge
 (11) For the purposes of the Income Tax Assessment Act and the Superannuation Guarantee (Administration) Act 1992, if a contribution is refunded under this section, the person who made the contribution is taken never to have made the contribution.

Superannuation guarantee charge—shortfall component to be treated as employer contribution
 (12) This section has effect as if the payment of a shortfall component to a fund under section 65 of the Superannuation Guarantee (Administration) Act 1992 were a contribution made to the fund by an employer‑sponsor.

OSSA
 (13) A reference in this section to subsection 7(1) of the Occupational Superannuation Standards Act 1987 includes a reference to that subsection as it continues to apply, despite its repeal, because of the Occupational Superannuation Standards Amendment Act 1993.