Treasury Laws Amendment (2019 Tax Integrity and Other Measures No. 1) Act 2019 (95 of 2019)
Schedule 7 Salary sacrifice integrity
Superannuation Guarantee (Administration) Act 1992
4 At the end of subsection 19(1)
Add:
quarterly salary or wages base , for an employer in respect of an employee, for a quarter means the sum of:
(a) the total salary or wages paid by the employer to the employee for the quarter; and
(b) any sacrificed salary or wages amounts of the employee for the quarter in respect of the employer.
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