Commonwealth Consolidated ActsWhere an employee becomes liable to contribute to the Commonwealth under the Defence Force Retirement and Death Benefits Act 1973 , his liability to make contributions to the Superannuation Fund is deferred until, for any reason (including death):
(a) he ceases (otherwise than by reason of the operation of section 18 of the Defence Force Retirement and Death Benefits Act 1973 ) to be liable to contribute to the Commonwealth under that Act; or
(b) he ceases to be an employee;
whichever first occurs, but, upon his so ceasing to be liable or so ceasing to be an employee, the amount of the deferred contributions shall be paid to the Superannuation Fund or, if he so ceases to be liable or so ceases to be an employee on or after 1 July 1976, the amount of the deferred contributions in respect of which he has become liable to contribute before that date shall be paid to the Commissioner for Superannuation and shall be paid by the Commissioner into the new Superannuation Fund.
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