#### 4 Application of Act This Act applies if: (a) the trustee of an unfunded defined benefits superannuation scheme is an officer, authority or agent of the Commonwealth in the trustee’s capacity as trustee of the scheme; and (b) were the trustee not such an officer, authority or agent, the trustee would be liable to pay superannuation contributions surcharge on superannuation contributions for a financial year of a member of the scheme; and (c) there are no contributed amounts payable to the trustee for or by the member under the scheme.

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Section 4 - Superannuation Contributions Tax (Application to the Commonwealth) Act 1997 - Application of Act — Zoe