Superannuation contributions relating to pre-1 July 1999 service
108 Superannuation contributions relating to pre-1 July 1999 service
Despite anything in section 11 or 17, wages do not include a superannuation contribution paid or payable in respect of services performed by an employee before 1 July 1999.
A superannuation contribution that is alleged by an employer to be paid in respect of services performed by an employee before
1 July 1999 must be evidenced to the satisfaction of the
Commissioner in the employer’s records for payroll tax purposes.
In particular, the employer’s records must show the manner of calculation of the contribution and any actuarial basis for it.
For subsection (3), and any assessment of payroll tax to which that subsection is material, the certificate of a fellow or accredited member of the Institute of Actuaries of Australia to the effect that the actuarial basis on which an amount is calculated is justified is evidence and, in the absence of evidence to the contrary, proof of that fact.
If records are not kept as required by this section, the
Commissioner is entitled to assume that a payment of money by an employer as a superannuation contribution on or after 1 July 1999 is an amount payable in respect of services performed by an employee on or after that day.
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