Commonwealth Consolidated Acts

SUPERANNUATION CONTRIBUTIONS TAX (APPLICATION TO THE COMMONWEALTH) ACT 1997 - SECT 4

                   This Act applies if:

                     (a)  the trustee of an unfunded defined benefits superannuation scheme is an officer, authority or agent of the Commonwealth in the trustee's capacity as trustee of the scheme; and

                     (b)  were the trustee not such an officer, authority or agent, the trustee would be liable to pay superannuation contributions surcharge on superannuation contributions for a financial year of a member of the scheme; and

                     (c)  there are no contributed amounts payable to the trustee for or by the member under the scheme.