Superannuation Guarantee (Administration) Act 1992

S 29 repealed by No 57 of 2025, s 3 and Sch 1 item 12, effective 1 July 2026. For application and transitional provisions, see note under s 16 . S 29 formerly read:

SECTION 29 SALARY OR WAGES: EXCLUDED EARNINGS OF MEMBERS OF RESERVES  
29
If an employee receives income that is exempt from income tax under item 1.4 of the table in section 51-5 of the Income Tax Assessment Act 1997 , that income is not to be taken into account for the purposes of this Act.

S 29 amended by No 101 of 2006 , s 3 and Sch 2 item 928, by omitting the reference to a repealed inoperative provision, effective 14 September 2006. For application and saving provisions see the CCH Australian Income Tax Legislation archive .

S 29 amended by No 121 of 1997.