Taxation Laws Amendment Act 1994 (56 of 1994)
Part 4 AMENDMENT OF THE SUPERANNUATION GUARANTEE (ADMINISTRATION) ACT 1992
Division 9 Flat dollar contributions and part-time employees
106 Object of Division
The object of this Division is to clarify the treatment of flat dollar superannuation contributions made by certain employers and to adjust notional earnings bases for part-time employees.
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