Sch 1 s 88Superannuation—reduction of employer’s liability to the extent of superannuation charge payments

88 Superannuation—reduction of employer’s liability to the extent of superannuation charge payments

Subsection 149B(2), as inserted by Part 2 of Schedule 3 to the amending Act, applies in relation to an employer’s obligation to make superannuation contributions on behalf of an employee, whether the requirements of that subsection are satisfied before or after the commencement of that Part.