Northern Territory Consolidated Acts Northern Territory Consolidated Acts(1) The Commissioner must establish and maintain for the purposes of section 16 of the Surcharge Collection Act a surcharge debt account for each employee in relation to whom superannuation contributions surcharge is paid or payable, by the Commissioner, in respect of superannuation benefits under this Act.
(2) The Commissioner must debit to the surcharge debt account of an employee:
(a) superannuation contributions surcharge in relation to the employee paid or payable by the Commissioner in respect of superannuation benefits under this Act; and
(b) interest paid or payable under the Surcharge Collection Act on the amount by which the account is in debit.
(3) The Commissioner must credit to the surcharge debt account of an employee an amount paid under section 3C by the employee.