446Superannuation benefits and calculation of premiums

446 Superannuation benefits and calculation of premiums (1) For the purposes of the calculation of premiums under this Part, amounts paid by an employer as a superannuation benefit that is alleged by the employer to be paid in respect of services performed or rendered by a worker before 1 January 1998, must be shown in the employer's records, together with the manner of calculation of the benefit and any actuarial basis for it, to the satisfaction of the Authority. (2) For the purposes of subsection (1)— (a) the certificate of a Fellow or Accredited Member of the Institute of Actuaries of Australia to the effect that the actuarial basis on which an amount is calculated is justified is evidence and, in the absence of evidence to the contrary, proof of that fact; and (b) if records are not kept as required by subsection (1), the Authority is entitled to assume, for the purposes of the calculation of premiums, that a payment by an employer as a superannuation benefit on or after 1 January 1998 is an amount payable in respect of services performed or rendered by a worker on or after that date. (3) For the purposes of any calculation of premiums, the Authority may determine— (a) whether, and the extent to which, any money paid or payable by an employer to a superannuation, provident or retirement fund or scheme that is not identified by the employer as paid or payable in respect of a particular worker; and (b) whether or not purporting to be so paid or payable on any actuarial basis— is to be regarded as a superannuation benefit paid or payable in respect of a particular worker. Division 4—Premiums