Treasury Laws Amendment (2019 Tax Integrity and Other Measures No. 1) Act 2019 (95 of 2019)

Schedule 7   Salary sacrifice integrity

Superannuation Guarantee (Administration) Act 1992

8   Subsection 23(2) (definition of ordinary time earnings)

Repeal the definition (including the example).

Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).