Tax Laws Amendment (2006 Measures No. 3) Act 2006 (80 of 2006)
Schedule 7 Reporting superannuation contributions
Taxation Administration Act 1953
6 Application
(1) The amendments made by this Schedule apply in relation to financial years starting on or after 1 July 2005.
(2) Despite subsection 12(2) of the Legislative Instruments Act 2003, the first regulations made for the purposes of sections 78 and 78A of the Superannuation Guarantee (Administration) Act 1992 may be expressed to take effect from 1 July 2005.
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