SUPERANNUATION CONTRIBUTIONS TAX (APPLICATION TO THE COMMONWEALTH) ACT 1997 - SECT 4 Application of Act
SUPERANNUATION CONTRIBUTIONS TAX (APPLICATION TO THE COMMONWEALTH) ACT 1997 - SECT 4
Application of Act(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.