Treasury Laws Amendment (Recovering Unpaid Superannuation) Act 2020 (21 of 2020)
Schedule 1 Superannuation guarantee amnesty
Income Tax Assessment Act 1997
5 At the end of section 290-95 (after the note)
(2) However, this section does not apply to such a contribution that is made during the amnesty period (within the meaning of subsection 74(3) of the Superannuation Guarantee (Administration) Act 1992), to the extent that the charge relates to a *superannuation guarantee shortfall for which you qualify for an amnesty under section 74 of that Act.