Document ID: chunk:federal_register_of_legislation:F2025C00192:reg:14:p2
Version: federal_register_of_legislation:F2025C00192
Segment Type: reg
Provision Reference: reg 14 (pt 2/2)
Character Range: 47343–48231

Superannuation Accumulation Plan
 (5) For an office holder who is a member of PSSAP, the office holder's superannuation salary for the purposes of the Superannuation (PSSAP) Trust Deed is the office holder's ordinary time earnings (within the meaning of the Superannuation Guarantee (Administration) Act 1992).

Other superannuation funds
 (6) For an office holder who is a member of any other superannuation fund, the employer superannuation contribution is the minimum contribution that would, under section 23 of the Superannuation Guarantee (Administration) Act 1992, reduce the charge percentage for that office holder to nil.

No cash in lieu
 (7) The value attributed to the employer superannuation contribution under this section is referable to a non‑salary component of total remuneration and may not be the subject of an election to take an equivalent amount of salary instead.