Taxation Laws Amendment Act 1994 (56 of 1994)
Part 4 AMENDMENT OF THE SUPERANNUATION GUARANTEE (ADMINISTRATION) ACT 1992
Division 8 Reduction of notional earnings base and ordinary time earnings
104 Object of Division
The object of this Division is to ensure that employers are not liable to superannuation guarantee charge in respect of amounts that are excluded from the definition of salary or wages.
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