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 26   CERTAIN PERIODS NOT TO COUNT AS PERIODS OF EMPLOYMENT  

26(1)    

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Any period in respect of which the only salary or wages paid by an employer to an employee are excluded salary or wages is not, for the purposes of section 22 or 23 , to be taken into account as a period for which the employee is employed by the employer.

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History

S 26(1) amended by No 141 of 2020, s 3 and Sch 4 item 63, by substituting " the only salary or wages paid by an employer to an employee are excluded salary or wages " for " excluded salary or wages are paid by an employer to an employee " , effective 18 December 2020.

26(2)    

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For the purposes of subsection (1), excluded salary or wages are salary or wages that, under section 27 or 28 , are not to be taken into account for the purpose of making a calculation under section 19 .

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History

S 26(2) amended by No 51 of 2002, s 3 and Sch 1 item 124, by omitting " 18 or " after " calculation under section " , effective 1 July 2003. For application and transitional provisions, see note under s 5(3).

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