Taxation Laws Amendment Act (No. 1) 1995 (120 of 1995)
Schedule 2 OTHER AMENDMENTS
Part 2 SUPERANNUATION GUARANTEE (ADMINISTRATION) ACT 1992
12 Subsection 23(6A)
Omit the subsection, substitute:
(Certain contributions may be taken into account for any of several periods)
"(6A) A contribution to a complying superannuation fund made by an employer for the benefit of an employee in the period starting on the first day of a year and ending on the twenty-eighth day after the end of the year may be taken into account under this section as if it had been made in any of the contribution periods in the year.
"(6B) Subsection (6A) applies in relation to the year that began on 1 July 1993 and all later years.".
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