42 Deduction or repayment by reference to superannuation contribution.

When making a deduction or repayment of tax in accordance with the provisions of Part 4 of these Regulations from or in respect of emoluments to which Chapter 4 of Part 42 of the Act, applies, an employer shall make such deduction or repayment as would require to be made if the amount of the emoluments were those emoluments reduced by the amount of the allowable contribution deductible from those emoluments.