Taxation Laws Amendment (Superannuation) Act 1993 (7 of 1993)

PART 4   AMENDMENT OF THE OCCUPATIONAL SUPERANNUATION STANDARDS ACT 1987

Division 3   Amendments relating to the notification of breaches of superannuation fund conditions

49   Transitional

Subsection 12(3A) of the Principal Act applies, and is taken always to have applied, to a breach of a superannuation fund condition as follows:

(a) if the breach continued over a period-that subsection applies to so much of the breach as occurred after 30 June 1992;

(b) in any other case-that subsection applies if the breach occurred after 30 June 1992.