Treasury Laws Amendment (Recovering Unpaid Superannuation) Act 2020 (21 of 2020)

Schedule 1   Superannuation guarantee amnesty

Income Tax Assessment Act 1997

6   After subsection 291-465(2)


(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.