Treasury Legislation Amendment (Repeal Day) Act 2015 (2 of 2015)

Schedule 4   Definition of Australia

Part 4   Other amendments

Superannuation Guarantee (Administration) Act 1992

74   Paragraphs 27(1)(b) and (c)

Repeal the paragraphs, substitute:

(b) salary or wages paid to an employee:

(i) 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); or

(ii) who is a resident of Norfolk Island for work done in Norfolk Island or outside Australia;

(c) salary or wages paid by an employer:

(i) who is not a resident of Australia to an employee who is a resident of Australia for work done outside Australia; or

(ii) who is a resident of Norfolk Island to an employee who is a resident of Australia for work done in Norfolk Island;