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 27   SALARY OR WAGES: GENERAL EXCLUSIONS  

27(1)  


The following salary or wages are not to be taken into account for the purpose of making a calculation under section 19 :


(a) (Repealed by No 22 of 2012)

(b)  

salary or wages paid to an employee who is not a resident of Australia for work done outside Australia (except to the extent that the salary or wages relate to employment covered by a certificate under section 15C );

(c)  

salary or wages paid by an employer who is not a resident of Australia to an employee who is a resident of Australia for work done outside Australia;

(ca)  

salary or wages paid by an employer to an employee who is not a resident of Australia for work done in the Joint Petroleum Development Area (within the meaning of the Petroleum (Timor Sea Treaty) Act 2003 );

(d)  salary or wages paid to an employee who is a prescribed employee for the purposes of this paragraph;

(e)  salary or wages prescribed for the purposes of this paragraph.

27(2)  


If:

(a)  an employer pays an employee salary or wages in a calendar month; and

(b)  the portion of those salary or wages that is not covered by subsection (1) is less than $450;

that portion of those salary or wages is not to be taken into account for the purpose of making a calculation, in relation to the employer and the employee, under section 19 .




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