(3) Setting aside any money
or anything that is worth money as, or as part of, a superannuation fund,
superannuation guarantee charge or any other form of superannuation, provident
or retirement fund or scheme is taken to be paying a
superannuation contribution.
(4) Making a superannuation contribution of
anything that is worth money is taken to be paying a
superannuation contribution of the amount equal to its value, and its value is
to be worked out in accordance with section 43 as if that section referred to
the contribution instead of to wages.
(5) A superannuation, provident or
retirement fund or scheme is unfunded to the extent that money paid or payable
by an employer in respect of an employee covered by the fund or scheme is not
paid or payable during the employee's period of service with the employer.
(6) In this section--
"employee" includes any person to whom, by virtue of a paragraph of the
definition of
"wages" in section 13 (1), an amount paid or payable in the circumstances
referred to in that paragraph constitutes wages.