Western Australian Consolidated Regulations

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PAY-ROLL TAX ASSESSMENT REGULATIONS 2003 - REG 41

41 .         Actuarial determinations for some superannuation contributions

        (1)         If an amount contributed to a superannuation scheme is taken by clause 8 in the Glossary to the Act to be paid by an employer to an employee during a return period, then the employer must ensure that an actuarial determination is in force for that return period in respect of the contribution and the employee.

        (2)         An employer must ensure that a new actuarial determination is made as soon as practicable after the occurrence of an event which could reasonably be expected to significantly affect the accuracy of the current determination.

        (3)         If the Commissioner considers that as a result of a significant change of circumstances an actuarial determination is no longer accurate, the Commissioner may direct the employer to ensure that a new actuarial determination is made and the employer is to comply with that direction.

        (4)         A determination made under subregulation (3) has effect in respect of each return period which commences after the date on which the direction is given.



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