Indemnity for superannuation surcharge levy
37UA Indemnity for superannuation surcharge levy
This section applies if—
a judge or other person is entitled to be paid a pension under this Act; and
the commissioner of taxation has notified the judge or other person that the judge or other person is liable to pay the amount of superannuation contributions surcharge stated in the notice; and
the superannuation contributions surcharge relates to surchargeable contributions made in relation to the judge.
The Territory must indemnify the judge or other person against the liability to pay the amount stated in the notice.
The public money of the Territory is appropriated to the extent necessary for payment of the amount indemnified.
A term used in this section that is defined in the Superannuation Contributions Tax (Assessment and Collection) Act 1997 (Cwlth) has the same meaning in this section.
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