Superannuation Guarantee (Administration) Act 1992

PART 3 - LIABILITY OF EMPLOYERS OTHER THAN THE COMMONWEALTH AND TAX-EXEMPT COMMONWEALTH AUTHORITIES TO PAY SUPERANNUATION GUARANTEE CHARGE  

SECTION 28  

28   SALARY OR WAGES: EXCLUDED EARNINGS OF YOUNG PERSONS  

Salary or wages paid to a part-time employee who is under 18 are not to be taken into account for the purpose of making a calculation under section 19 .