ITAA 1936 s 82AAC to 82AAF

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

Superannuation guarantee: can an entity that is an employer of an individual for superannuation guarantee purposes only because of subsection 12(3) or 12(8) of the Superannuation Guarantee (Administration) Act 1992 enter into an effective 'salary' sacrifice arrangement with the individual such that the contributions to a complying superannuation fund or Retirement Savings Account made under the arrangement in lieu of 'salary' for the individual are employer contributions?

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

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