100MFull‑time employment otherwise than as contributor to superannuation scheme

#### 100M Full‑time employment otherwise than as contributor to superannuation scheme Where: (a) a person is employed by the Commonwealth as set out in paragraph (a) of subsection (5) of section 4; (b) the person became so employed in circumstances specified in a determination made for the purposes of the definition of relevant employee in subsection (1) of section 100A; and (c) during a continuous period that ended immediately before he became so employed, the person: (i) was employed by the employer by whom he was employed immediately before he became so employed by the Commonwealth; (ii) was required by the terms of his employment to give the whole of his time to the duties of his employment; and (iii) was not a member of a superannuation scheme; his employment during that period shall be treated, for the purposes of applying subsection (5) of section 4 to and in relation to him, as if it were employment by the Commonwealth.