Taxation Laws Amendment Act (No. 2) 1996 (76 of 1996)

Schedule 3   Amendment of the Superannuation Guarantee (Administration) Act 1992

2   After section 13A

Insert:

13B Interpretation: Notional earnings base where employer contributing to Aberfoyle Award Superannuation Fund

If an employer is contributing for the benefit of the employee in relation to a contribution period to the superannuation fund known as the Aberfoyle Award Superannuation Fund that was established by a trust deed on 18 May 1987, the expression notional earnings base has, in relation to the employee, the same meaning as in section 13.