Superannuation Guarantee (Administration) Regulations 2018

PART 4 - LIABILITY OF EMPLOYERS TO PAY SUPERANNUATION GUARANTEE CHARGE  

SECTION 12A   CERTAIN SALARY OR WAGES EXCLUDED - AMOUNTS PAID TO SATISFY JOBKEEPER WAGE CONDITION  
Scope

12A(1)    
This section applies in relation to jobkeeper fortnights beginning on or after 30 March 2020.

Excluded salary or wages

12A(2)    
For the purposes of paragraph 27(1)(e) of the Act, salary or wages paid by an employer to an employee in respect of a jobkeeper fortnight are prescribed to the extent (if any) that:

(a)    the amount of the salary or wages exceeds the amount of salary or wages the employer is required to pay the employee in respect of the fortnight in relation to the performance of work (including the taking of leave); and

(b)    the excess is reasonably attributable to amounts paid by the employer to the employee for the purpose of satisfying the wage condition in respect of the employee for the fortnight.

12A(3)    
(Repealed by FRLI No F2020L01610)

 View history note


Definitions

12A(4)    
In this section:

jobkeeper fortnight
has the same meaning as in the Coronavirus Economic Response Package (Payments and Benefits) Rules 2020 .

wage condition
means the wage condition set out in the Coronavirus Economic Response Package (Payments and Benefits) Rules 2020 .


 

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