Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) At a time when an individual is an employee of an entity within the expanded meaning of employee given by section 12 of the Superannuation Guarantee (Administration) Act 1992 , this Subdivision applies as if the individual were an employee of the entity.
(2) For the purposes of this Subdivision:
(a) in relation to a contribution by a partnership in respect of an employee of the partnership--treat the employee as an employee of the partnership; and
(b) in relation to a contribution by a partner in a partnership in respect of an employee of the partnership--treat the employee as an employee of the partner.