Treasury Laws Amendment (2019 Tax Integrity and Other Measures No. 1) Act 2019 (95 of 2019)

Schedule 7 Salary sacrifice integrity

Add:

quarterly salary or wages base , for an employer in respect of an employee, for a quarter means the sum of:

(a) the total salary or wages paid by the employer to the employee for the quarter; and

(b) any sacrificed salary or wages amounts of the employee for the quarter in respect of the employer.