Superannuation Guarantee (Administration) Act 1992
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(a) (Repealed by No 22 of 2012) (b) 15C ); (c) (ca) (d) salary or wages paid to an employee who is a prescribed employee for the purposes of this paragraph; (e) salary or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.
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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