Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT (SUPERANNUATION) ACT 1992 No. 208 of 1992 - SECT 86

86. Section 22 of the Principal Act is amended:
(a) by omitting from paragraph (2)(a) "whole or a part" and substituting

"whole or part";

   (b)  by inserting in subsection (3) ", or the aggregate of the periods,"
after "means the period" (wherever occurring);

   (c)  by adding at the end the following subsection:

"(5) For the purposes of a calculation under this section in relation to an
employer and an employee:

   (a)  a period of leave of absence without pay granted by the employer to
        the employee is not to be taken into account as a period for which the
        employee is employed by the employer; and

   (b)  a benefit certificate is taken not to have effect in relation to the
        employee in respect of such a period.".