Commonwealth Consolidated Acts

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SUPERANNUATION GUARANTEE (ADMINISTRATION) ACT 1992 - SECT 27

Salary or wages: general exclusions

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

  (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.


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