Bankruptcy Amendment Regulations 2010 (No. 1) (195 of 2010)
Schedule 1 Amendments
[11] Subregulation 6.12B (2)
substitute
(2) Contributions for a year are taken to be income of a person if:
(a) the contributions exceed 9% of the employee’s ordinary time earnings for the year; and
(b) the employer has an obligation to make the contributions that arise under an individual industrial agreement; and
(c) the contributions are not contributions of the kind mentioned in subparagraph (1) (b) (iii).
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