SUPERANNUATION GUARANTEE (ADMINISTRATION) ACT 1992

PART 3 - LIABILITY OF EMPLOYERS OTHER THAN THE COMMONWEALTH AND TAX-EXEMPT COMMONWEALTH AUTHORITIES TO PAY SUPERANNUATION GUARANTEE CHARGE  

SECTION 26   CERTAIN PERIODS NOT TO COUNT AS PERIODS OF EMPLOYMENT  

26(1)   [Period in which excluded salary or wages paid]  

Any period in respect of which excluded salary or wages are paid by an employer to an employee is not, for the purposes of section 22 or 23 , to be taken into account as a period for which the employee is employed by the employer.

26(2)   [Excluded salary or wages]  

For the purposes of subsection (1), excluded salary or wages are salary or wages that, under section 27 or 28 , are not to be taken into account for the purpose of making a calculation under section 19 .




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