Commonwealth Consolidated Acts

TAXATION LAWS AMENDMENT ACT (NO. 3) 1997 - SCHEDULE 9

Part 1 -- Amendment of the Superannuation Guarantee (Administration) Act 1992

1  Paragraph 27(1)(a)

Omit "65", substitute "70".

2  Application

The amendment made by this Part applies in relation to the 1997‑98 year and all later years.

Part 2 -- Amendment of the Small Superannuation Accounts Act 1995

3  Section 30

Omit "65", substitute "70".

4  Application

The amendment made by this Part applies to deposits made for a period of employment where:

                     (a)  the deposit is made on or after 1 July 1997; and

                     (b)  the period of employment to which the deposit relates starts on or after 1 July 1997.