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11 documents
Superannuation Guarantee: payments of salary or wages to former employees
Superannuation Guarantee Charge (SGC): two employment contracts
SGC and settlement payment
Superannuation Guarantee: liability of company for superannuation guarantee charge in respect of a dividend paid by a liquidator for unpaid salary or wages
Superannuation Guarantee: Payment of salary and wages after the death of an employee to the deceased estate
Superannuation Guarantee Scheme: attributed personal services income
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?
Superannuation guarantee: is an advance paid under section 28 of the Fair Entitlements Guarantee Act 2012 to a former employee 'salary or wages' paid by the employer to the employee for the purposes of working out a superannuation guarantee charge liability under the Superannuation Guarantee (Administration) Act 1992?
Superannuation guarantee: how can an employer work out the value of the labour component of a contract that is wholly or principally for a person's labour under subsection 12(3) of the Superannuation Guarantee (Administration) Act 1992 ?
Superannuation guarantee: payments made to sportspersons
Superannuation guarantee: meaning of the terms 'ordinary time earnings' and 'salary or wages'