100DPayment of prescribed amount to Board

#### 100D Payment of prescribed amount to Board Upon the payment by a prescribed employee of an amount equal to the prescribed amount to the Board under subsection (2) of section 100C: (a) if the superannuation scheme of which the employee was a member immediately before the relevant date was a scheme under which members were required to make contributions in respect of the benefits to be provided under the scheme: (i) an amount equal to so much of the prescribed amount as was based upon the contributions made by him to the superannuation scheme or on interest payable in respect of those contributions shall be paid by the Board to the Fund, or, on or after 1 July 1976, to the new Superannuation Fund, and, when so paid, shall be deemed, for the purposes of this Act, to be contributions made to the Fund by the prescribed employee; and (ii) an amount equal to so much (if any) of the prescribed amount as was not based upon contributions made by him to the superannuation scheme shall be paid by the Board to the Commonwealth; or (b) in any other case—the amount of the payment shall be paid by the Board to the Commonwealth.