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 29  

29   SALARY OR WAGES: EXCLUDED EARNINGS OF MEMBERS OF RESERVES  

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If an employee receives income that is exempt from income tax under item 1.4 of the table in section 51-5 of the Income Tax Assessment Act 1997 , that income is not to be taken into account for the purposes of this Act.

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History

S 29 amended by No 101 of 2006 , s 3 and Sch 2 item 928, by omitting the reference to a repealed inoperative provision, effective 14 September 2006. For application and saving provisions see the CCH Australian Income Tax Legislation archive .

S 29 amended by No 121 of 1997.

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