Taxation Laws Amendment (Superannuation) Act 1993 (7 of 1993)
PART 5 AMENDMENT OF THE SUPERANNUATION GUARANTEE (ADMINISTRATION) ACT 1992
Division 2 Amendments relating to defined benefit superannuation schemes
60 Reduction of charge percentage where contribution made to fund other than defined benefit superannuation scheme
Section 23 of the Principal Act is amended by inserting after subsection (8) the following subsection:
(Contribution made when conversion notice has effect not to be taken into account under this section)
"(8A) A contribution to a superannuation fund made by an employer for the benefit of an employee at a time when a conversion notice has effect in relation to the fund is not at any time to be taken into account under this section.".
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
