Salary Sacrifice Integrity Measures
201802.20
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Salary Sacrifice Integrity Measures

Schedule 2 of the Bill amends the Superannuation Guarantee (Administration) Act 1992 to ensure that an individual’s salary sacrifice contributions cannot be used to reduce an employer’s minimum superannuation guarantee contributions. The amendments provide that amounts an employee salary sacrifices to superannuation cannot reduce an employer’s superannuation guarantee charge. Salary sacrificed amounts will also not…