Tax and Superannuation Laws Amendment (Norfolk Island Reforms) Act 2015 (53 of 2015)

Schedule 2   Superannuation guarantee

Superannuation Guarantee (Administration) Act 1992

1   Paragraphs 27(1)(b) and (c)

Repeal the paragraphs, substitute:

(b) salary or wages paid to an employee who is not a resident of Australia for work done outside Australia (except to the extent that the salary or wages relate to employment covered by a certificate under section 15C);

(c) salary or wages paid by an employer who is not a resident of Australia to an employee who is a resident of Australia for work done outside Australia;