Document ID: chunk:federal_register_of_legislation:F2019C00518:reg:3:p3
Version: federal_register_of_legislation:F2019C00518
Segment Type: reg
Provision Reference: reg 3 (pt 3/3)
Character Range: 7709–8749

the purpose of the preservation or payment of productivity related benefits as defined in section 110A of the Act;
 (C) participation in the scheme on the person's behalf by the person's employer is for purposes solely related to satisfying the employer's obligations under the Superannuation Guarantee (Administration) Act 1992.
 (3) A top‑up arrangement is an arrangement:
 (a) between the person (the payee) to whom, under the arrangement, remuneration is paid and the person (the payer) who pays the remuneration, by which the payer makes contributions in relation to the payee to a superannuation scheme (which may be a scheme applying only in relation to the payee); and
 (b) in which the contributions mentioned in paragraph (a):
 (i) constitute part of the payee's overall remuneration; and
 (ii) are not paid as an addition to remuneration otherwise payable; and
 (c) in which the payer makes payments under the Act:
 (i) in relation to the payee; and
 (ii) in relation to the employment or office to which the arrangement relates.