After section 3D of the Principal Act , the following section is inserted in Part I:3E. Deeming of certain payments to be superannuation benefits
For the purposes of this Act, an amount paid or payable for or in relation to the performance of work under a relevant contract is deemed to include any payment made by a designated person within the meaning of section 3A under a relevant contract that would be a superannuation benefit if made in relation to a person in the capacity of an employee.