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

Schedule 7   Salary sacrifice integrity

Superannuation Guarantee (Administration) Act 1992

1   Subsection 6(1)

Insert:

quarterly salary or wages base , for an employer in respect of an employee, for a quarter has the meaning given by subsection 19(1).

sacrificed contribution means a contribution to a complying superannuation fund or an RSA made under a salary sacrifice arrangement.

sacrificed ordinary time earnings amount has the meaning given by subsection 15A(2).

sacrificed salary or wages amount has the meaning given by subsection 15A(2).

salary sacrifice arrangement has the meaning given by subsection 15A(1).