Commonwealth Numbered Acts

SUPERANNUATION LEGISLATION AMENDMENT ACT 1991 No. 130, 1991 - SECT 30

30. After section 110E of the Principal Act the following section is inserted:
Interest payable to employer in certain circumstances

"110EA. Where:

   (a)  the Minister makes a declaration under section 110E with retrospective
        effect; and

   (b)  as a result of the making of the declaration, productivity
        contributions are refunded to an employer; interest in respect of the
        amount refunded is payable to the employer at the time of refunding
        the productivity contributions or as soon as practicable afterwards.".