20QSeparate employer accounts

20Q Separate employer accounts (1) The employer of each contributor must pay to the Board contributions equal to— (a) the percentages of amounts paid to contributors by way of salary; or (b) the multiples of contributions payable by contributors; or (c) the proportions of benefits paid in respect of former contributors that are for the time being fixed for the employer by the Board; or (d) an appropriate amount in Australian dollars fixed for the employer by the Board; or (e) any other amount being a combination of these types of contribution fixed for the employer by the Board. S. 20Q(1A) inserted by No. 84/1998 s. 8. (1A) Subsection (1) does not apply in respect of a contributor who has ceased making contributions because of section 20B(1). (2) For the purposes of this section, the Board may make collective determinations for any group of employers who consent to be regarded as related employers. S. 20Q(3) substituted by No. 94/2005 s. 19. (3) The Board must establish and maintain a separate group account under section 17B for each employer or for each group of employers for which a collective determination is made under subsection (2). S. 20Q(4) substituted by No. 94/2005 s. 19. (4) The Board must establish and maintain a separate group account under section 17B for each employer for which a collective determination has not been made under subsection (2). (5) The Board must fix the contributions calculated in accordance with subsection (1) for the purposes of this section after considering the advice of the actuary as at the commencement of each financial year and must give to each employer notice in writing of any such contributions so fixed not less than 6 months before it is to have effect. (6) The first percentages, multiples and proportions fixed under this section must be fixed as soon as possible after 1 January 1987 and have effect from that date. S. 20R inserted by No. 82/1996 s. 10.