Legislation

ITAA 1936 s 26 ( e ) 100 Alternative view - application of paragraph 26(e) 107 Employers - income tax, fringe benefits tax, tax instalment deductions and superannuation guarantee 112 Salary or wages 112 Employer superannuation contributions for the purposes of the SGAA 114 Employer superannuation contributions for the purpose of section 82AAC

ATO documents that consider ITAA 1936 s 26 ( e ) 100 Alternative view - application of paragraph 26(e) 107 Employers - income tax, fringe benefits tax, tax instalment deductions and superannuation guarantee 112 Salary or wages 112 Employer superannuation contributions for the purposes of the SGAA 114 Employer superannuation contributions for the purpose of section 82AAC

1 document

TR 2001/D5 (Finalised)replacedTR · 2001

Income tax: fringe benefits tax and superannuation guarantee: salary sacrifice arrangements