Victorian Consolidated Legislation
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County Court Act 1958 - SECT 14AG
Election of judges' partners and eligible children to commute pensions for payment of superannuation contributions surcharge
14AG. Election of judges' partners and eligible children to commute pensions
for payment of superannuation contributions surcharge
(1) If no election made under section 14AA or 14AD is in operation, a person
who is entitled to receive a pension under this Act as the partner or eligible
child of a deceased former judge may elect to have part of his or her pension
commuted to provide a lump sum for the purposes of payment of the whole or
part of the liability for the superannuation contributions surcharge arising
because of the entitlement of the former judge to receive a pension under this
Act or the entitlement of the deceased former judge's partner or eligible
child to receive a pension under this Act.
(2) An election under subsection (1) must-
(a) be made in writing to the Minister within 60 days after the day on
which a superannuation contributions surcharge notice was issued in
respect of the deceased former judge's pension or his or her partner's
or eligible child's pension; and
(b) specify the amount of the lump sum (not exceeding the superannuation
contributions surcharge) to be provided by the commutation of the
pension; and
(c) authorise the Minister to pay the lump sum on behalf of the person who
is entitled to receive a pension under this Act as the partner or
eligible child of a deceased former judge to the Commissioner of
Taxation to be applied wholly towards payment of the superannuation
contributions surcharge; and
(d) be accompanied by a copy of the superannuation contributions surcharge
notice.
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