Legislation

Super Guarantee Act s 446-5 of Schedule 1 to the Taxation Administration Act 1953 (TAA), enter into an effective salary sacrifice arrangement (SSA) with its councillors such that contributions to a complying superannuation fund made under the arrangement in lieu of remuneration for the individual are employer contributions for the purposes

ATO documents that consider Super Guarantee Act s 446-5 of Schedule 1 to the Taxation Administration Act 1953 (TAA), enter into an effective salary sacrifice arrangement (SSA) with its councillors such that contributions to a complying superannuation fund made under the arrangement in lieu of remuneration for the individual are employer contributions for the purposes