Legislation

ITAA 1936 s 26(e) 101 Alternative view - application of paragraph 26(e) 108 Employers - income tax, fringe benefits tax, PAYG withholding obligations and superannuation guarantee 113 Salary or wages 113 Employer superannuation contributions for the purposes of the SGAA 115 Employer superannuation contributions for the purpose of sections 82AAC to 82AAF

ATO documents that consider ITAA 1936 s 26(e) 101 Alternative view - application of paragraph 26(e) 108 Employers - income tax, fringe benefits tax, PAYG withholding obligations and superannuation guarantee 113 Salary or wages 113 Employer superannuation contributions for the purposes of the SGAA 115 Employer superannuation contributions for the purpose of sections 82AAC to 82AAF

1 document

TR 2001/10currentTR · 2001

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