S 79A repealed by No 57 of 2025, s 3 and Sch 1 item 64, effective 1 July 2026. For application and transitional provisions, see note under s
16
. S 79A formerly read:
SECTION 79A APPROVED CLEARING HOUSE
79A(1)
This section applies if:
(a)
an employer pays an amount to an approved clearing house for the benefit of an employee; and
(b)
as a result, the approved clearing house makes a contribution to an RSA, a superannuation fund or a superannuation scheme for the benefit of the employee.
79A(2)
To avoid doubt, the approved clearing house makes the contribution to the RSA, superannuation fund or superannuation scheme on behalf of the employer, as the employer's agent.
79A(3)
Approved clearing house
means a body specified in the regulations for the purposes of this subsection.
S 79A inserted by No 56 of 2010, s 3 and Sch 1 item 5, applicable to a payment made to an approved clearing house on or after 1 July 2010.