Document ID: chunk:federal_register_of_legislation:C2022C00095:section:23:p3
Version: federal_register_of_legislation:C2022C00095
Segment Type: section
Provision Reference: s 23 (pt 3/4)
Character Range: 70569–73108

(c) the employer pays to the legal personal representative of the employee an amount equal to the amount of the contribution that would have been paid;
the amount paid is taken for the purposes of this section to have been a contribution made by the employer to a complying superannuation fund or RSA for the benefit of the employee.

Charge percentage not to be less than 0
 (10) The charge percentage for an employer for a quarter cannot be reduced below 0.

Reduction of notional earnings base if amount excluded from employee's salary or wages
 (11) If an employee's notional earnings base includes an amount of the employee's salary or wages that, because of section 27 or 28, is not taken into account for the purpose of making a calculation under section 19, the employee's notional earnings base for the purposes of this section is taken to be reduced by that amount.

Reduction of ordinary time earnings base if amount excluded from employee's salary or wages
 (12) If:
 (a) because of section 27 or 28, an amount of an employee's salary or wages is not taken into account for the purpose of making a calculation under section 19; and
 (b) a portion of that amount (which could be all of it) is included in the employee's ordinary time earnings base for the quarter in respect of the employer;
for the purposes of this section, the employee's ordinary time earnings base for the quarter in respect of the employer is taken to be reduced by an amount equal to that portion.
 (13) Subject to subsection (15), if:
 (a) an employer makes a deposit under the Small Superannuation Accounts Act 1995 in respect of an employee before 1 July 2006; and
 (b) the deposit form that accompanied the deposit, in so far as the form relates to the deposit, did not contain a declaration that is false or misleading;
this section has effect as if the deposit were a contribution made by the employer for the benefit of the employee to a complying superannuation fund.
 (14) Subsection (13) has effect despite section 9 of the Small Superannuation Accounts Act 1995.
 (15) If:
 (a) an employer makes a deposit under the Small Superannuation Accounts Act 1995 in respect of an employee; and
 (b) the employer receives a payment under Part 8 of that Act by way of a refund of the deposit;
this section has effect as if the deposit had never been made.
 (16) In subsections (13) and (15):
deposit has the same meaning as in the Small Superannuation Accounts Act 1995.
deposit form has the same meaning as in the Small Superannuation Accounts Act 1995.