Superannuation Guarantee (Administration) Amendment Regulations 2009 (No. 1) (157 of 2009)
Schedule 1 Amendment
[1] After regulation 7AC
insert
7AD Salary or wages - general exclusions (Act s 27)
(1) For paragraph 27 (1) (e) of the Act, the salary and wages set out in the following table are prescribed.
|
Item |
Salary or wages |
|
1 |
Salary or wages paid to an employee for a period of parental leave |
|
2 |
Salary or wages: (a) paid to an employee who is engaging in an eligible community service activity; and (b) paid by the employee's usual employer while the employee is absent from his or her usual employment |
|
3 |
Salary or wages: (a) paid to an employee who is undertaking service with the Australian Defence Force (for example, undertaking service in the Defence Force Reserves); and (b) paid by the employee's usual employer while the employee is absent from his or her usual employment |
(2) Item 2 of the table in subregulation (1) does not apply to the salary or wages of an employee who engages in the eligible community service activity in the capacity of an employee of the employer that carries on the activity.
(3) Item 3 of the table in subregulation (1) does not apply to salary or wages paid by the Australian Defence Force (other than salary or wages to which section 29 of the Act applies).
(4) Items 2 and 3 of the table in subregulation (1) do not apply to a payment relating to:
(a) annual leave; or
(b) sick leave; or
(c) long service leave;
that is paid in relation to the period during which the employee is engaged in the relevant activity or performing the relevant work.
(5) In this regulation:
eligible community service activity has the same meaning as in subsection 109 (1) of theFair Work Act 2009.
Note Jury service is an eligible community service activity.
parental leave includes any of the following:
(a) maternity leave;
(b) early paid leave for an expectant mother if the employer is unable to transfer her to a safe job;
(c) paternity leave;
(d) pre-adoption leave;
(e) adoption leave.