Document ID: chunk:federal_register_of_legislation:C2020A00021:clause:1_2
Version: federal_register_of_legislation:C2020A00021
Segment Type: clause
Provision Reference: sch 1 cl 2
Character Range: 3107–3882

2  At the end of section 26‑95
Add:
 (2) However, if the charge relates to a *superannuation guarantee shortfall for which you qualify for an amnesty under section 74 of the Superannuation Guarantee (Administration) Act 1992, this section does not apply to a payment that:
 (a) is made, under that Act, during the amnesty period (within the meaning of subsection 74(3) of that Act); and
 (b) is made in relation to the charge, whether or not the Commissioner applies the payment to satisfy your liability to pay the charge;
except to the extent that the payment, when taken together with any other such payments made in relation to the charge, exceeds the amount paid as a result of a disclosure to which paragraph 74(1)(a) of that Act applies in relation to the shortfall.