Taxation Laws Amendment Act (No. 2) 1995 (169 of 1995)

Schedule 4   SUPERANNUATION GUARANTEE

Part 3   LOCAL GOVERNMENT COUNCILLORS

Division 1   Superannuation Guarantee (Administration) Act 1992

9   Subsection 12(10)

Omit the subsection, substitute:

"(9A) Subject to subsection (10), a person who holds office as a

member of a local government council is not an employee of the

council.

"(10) A person who is a member of an eligible local governing body

within the meaning of section 221A of the Income Tax Assessment Act

1936 is an employee of the eligible local governing body.".