s 3B
In forceSurcharge debt accounts
Part 2Superannuation surcharge
3B Surcharge debt accounts
(1)
The Treasurer must establish and maintain for the purposes of section 16 of the Surcharge Collection Act a surcharge debt account for each Judge in relation to whom superannuation contributions surcharge is paid or payable by the Treasurer.
(2)
The Treasurer must debit to the surcharge debt account of a
Judge:
(a)
superannuation contributions surcharge paid or payable by the
Treasurer in respect of the Judge; and
(b)
interest payable under the Surcharge Collection Act on the amount by which the account is in debit.
(3)
The Treasurer must credit to the surcharge debt account of a
Judge an amount paid under section 3C by the Judge.
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