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
9 Subsection 23(2)
Insert:
ordinary time earnings base is the number of dollars in the sum of:
(a) the ordinary time earnings of the employee for the quarter in respect of the employer; and
(b) any sacrificed ordinary time earnings amounts, of the employee for the quarter in respect of the employer.
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