104EElection of former Associate Judges to commute pensions for payment of superannuation contributions surcharge

104E Election of former Associate Judges to commute pensions for payment of superannuation contributions surcharge S. 104E(1) amended by Nos 23/2008 s. 16(3), 24/2008 s. 32(2)(a). (1) If no election under section 104B is in operation, a former Associate Judge who is entitled to receive a pension under this Act may elect to have part of his or her pension and that of his or her partner or eligible child, if any, commuted to provide a lump sum for the purposes of payment of the whole or part of the liability for the superannuation contributions surcharge arising because of the entitlement of the former Associate Judge or his or her partner or eligible child to receive a pension under this Act. (2) An election under subsection (1) must— S. 104E(2)(a) amended by Nos 23/2008 s. 16(4), 24/2008 s. 32(2)(b). (a) be made in writing to the Minister within 60 days after the day on which a superannuation contributions surcharge notice is issued in respect of a former Associate Judge's pension or his or her partner's or eligible child's pension; and (b) specify the amount of the lump sum (not exceeding the superannuation contributions surcharge) to be provided by the commutation of the pension; and S. 104E(2)(c) amended by Nos 23/2008 s. 16(3), 24/2008 s. 32(2)(a). (c) authorise the Minister to pay the lump sum on behalf of the former Associate Judge or his or her partner or eligible child to the Commissioner of Taxation to be applied wholly towards payment of the superannuation contributions surcharge; and (d) be accompanied by a copy of the superannuation contributions surcharge notice. S. 104F (Heading) amended by No. 24/2008 s. 32(3). S. 104F inserted by No. 19/2001 s. 21.