Victorian Repealed Acts

This legislation has been repealed.

Pay-roll Tax Act 1971 - SECT 3B

Superannuation benefits not readily related to particular employees or their periods of service

3B. Superannuation benefits not readily related to particular employees or
their periods of service

For the purposes of an assessment of pay-roll tax, the Commissioner may
determine-

   (a)  whether, and the extent to which, any money paid or payable by an
        employer to a superannuation, provident or retirement fund or scheme
        that is not identified by the employer as paid or payable in respect
        of a particular employee (and whether or not purporting to be so paid
        or payable on any actuarial basis) is to be regarded as a
        superannuation benefit paid or payable in respect of a particular
        employee; and

   (b)  subject to section 3A, the portion of any money paid on or after 1
        July 1997 by an employer as a superannuation benefit to a wholly or
        partly unfunded fund or scheme, being money paid in respect of an
        employee (or that is to be regarded under paragraph (a) to have been
        so paid) who performed or rendered services to the employer on or
        after, as well as before, 1 July 1997, that is to be regarded as
        having been paid in respect of services performed or rendered before
        that date.