Commonwealth Numbered Acts

SUPERANNUATION CONTRIBUTIONS TAX (APPLICATION TO THE COMMONWEALTH) ACT 1997 No. 68, 1997 - SECT 4

This Act applies if:

   (a)  the trustee of an unfunded defined benefits superannuation scheme is
        an officer, authority or agent of the Commonwealth in the trustee's
        capacity as trustee of the scheme; and

   (b)  were the trustee not such an officer, authority or agent, the trustee
        would be liable to pay superannuation contributions surcharge on
        superannuation contributions for a financial year of a member of the
        scheme; and

   (c)  there are no contributed amounts payable to the trustee for or by the
        member under the scheme.