The following guidance outlines the legislative requirements for different time periods, along with recommended practices to provide a consistency of treatment.
Contributions should be accounted for in the following manner:
The material contained in this guidance is based on departmental views and interpretation of relevant legislation. It does not purport nor is it intended to constitute legal advice. The department expressly disclaims any liability to any person
in respect of anything done or not done as a result of the contents of this publication.
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