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.".
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
