Treasury Laws Amendment (Your Future, Your Super) Act 2021 (46 of 2021)
Schedule 1 Single default account
Part 1 Main amendments
Superannuation Guarantee (Administration) Act 1992
6 After subsection 23(8)
(8AA) A contribution:
(a) to a complying superannuation fund or an RSA made by an employer for the benefit of an employee after the end of a quarter; and
(b) in relation to which the employer's individual superannuation guarantee shortfall for the employee for the quarter is reduced under subsection 19(2F);
is not to be taken into account under this section in relation to any other quarter.
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