Tax Laws Amendment (Loss Recoupment Rules and Other Measures) Act 2005 (147 of 2005)
Schedule 7 Superannuation on back payments
Income Tax Assessment Act 1936
8 Subsection 82AAF(1)
After "eligible employee", insert ", another person where the deposit reduces the taxpayer's charge percentage in respect of the other person under section 22 or 23 of the Superannuation Guarantee (Administration) Act 1992 or another person who is an employee for the purposes of that Act".