Document ID: chunk:federal_register_of_legislation:C2020A00021:clause:1_6
Version: federal_register_of_legislation:C2020A00021
Segment Type: clause
Provision Reference: sch 1 cl 6
Character Range: 4499–5140

6  After subsection 291‑465(2)
Insert:
 (2A) Paragraph (2)(a) does not apply if:
 (a) the determination relates to a contribution that is an amount the Commissioner pays for your benefit under Part 8 of the Superannuation Guarantee (Administration) Act 1992; and
 (b) the amount represents an amount of a charge payment (within the meaning of section 63A of that Act) paid as a result of a disclosure to which paragraph 74(1)(a) of that Act applies; and
 (c) the entity making the disclosure qualified, under section 74 of that Act, for an amnesty in relation to the *superannuation guarantee shortfall to which the charge payment relates.