Document ID: chunk:federal_register_of_legislation:C2004A00825:clause:1_13
Version: federal_register_of_legislation:C2004A00825
Segment Type: clause
Provision Reference: sch 1 cl 13
Character Range: 7432–9125

13  Subsection 4(4)
Repeal the subsection, substitute:

 (4) If:
 (a) a person ceases to hold office as Governor‑General; and
 (b) after the person ceases to hold office, a notice of assessment (including an amended assessment) in respect of the person is given to the person, the person's spouse or the legal personal representative of the person or the person's spouse; and
 (c) apart from this section, a person would be liable to pay surcharge under the assessment in accordance with the Superannuation Contributions Tax (Assessment and Collection) Act 1997;
the trustee of the Scheme (within the meaning of section 5A) is liable to pay the surcharge under the assessment mentioned in paragraph (b), and any general interest charge in respect of the surcharge, to the Commissioner of Taxation, and the liability of any other person to pay the surcharge or general interest charge, as the case requires, is discharged.

 (5) Despite subsection (4), the trustee of the Scheme is not liable to pay the surcharge unless the person, the person's spouse or the legal personal representative of the person or the person's spouse gives the notice of assessment to the trustee of the Scheme.

 (6) If, after an allowance became payable to a person under this section, a notice of assessment (including an amended assessment) of the person's surcharge is given to the trustee of the Scheme as mentioned in subsection (5), the trustee must calculate or recalculate, as the case requires, the prescribed percentage of the basic rate in accordance with subsection (3B).

 (7) Amounts payable under subsection (4) are to be paid out of the Consolidated Revenue Fund, which is appropriated accordingly.