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

9   Subsection 23(2)

Insert:

ordinary time earnings base is the number of dollars in the sum of:

(a) the ordinary time earnings of the employee for the quarter in respect of the employer; and

(b) any sacrificed ordinary time earnings amounts, of the employee for the quarter in respect of the employer.