(1) For the purposes of a provision covered by subsection (2):
(a) treat an employer that, at a particular time, pays an amount to an approved clearing house for the benefit of an employee as having made a contribution of the same amount to a complying superannuation fund or an RSA for the benefit of the employee at that time, if the approved clearing house accepts the payment; and
(b) disregard any contribution that the approved clearing house makes to a complying superannuation fund or an RSA as a result of the payment.
(2) The provisions are as follows:
(a) section 15A (which deals with salary sacrifice arrangements);
(b) section 23 (which deals with reduction of charge percentage);
(c) section 23A (which deals with offsetting late payments against an employer's liability to pay superannuation guarantee charge).