New South Wales Consolidated Acts New South Wales Consolidated ActsWhere as at the thirty-first day of December in any year the salary of a permanent servant exceeds or is less than:
(a) where he became a contributor during that year, his salary as at the date on which he became a contributor, or
(b) where he (not being a person referred to in paragraph (a)) was a contributor on the thirty-first day of December next preceding that firstmentioned day, the salary in respect of which the contributions in respect of him were assessed on that lastmentioned day,but the excess or deficiency does not exceed one hundred dollars, the excess or deficiency shall be disregarded for the purpose of determining the liability of the council under subsection (1) of section 15O but where the excess or deficiency exceeds that amount it shall be taken into account for the purpose of determining that liability.