Document ID: chunk:federal_register_of_legislation:F2024L00795:reg:21:p2
Version: federal_register_of_legislation:F2024L00795
Segment Type: reg
Provision Reference: reg 21 (pt 2/2)
Character Range: 18328–19344

Superannuation (PSSAP) Trust Deed is the PEO's ordinary time earnings (within the meaning of the Superannuation Guarantee (Administration) Act 1992); and
 (b) for the purposes of paragraph (b) of the definition of employer superannuation contribution in section 8, the employer superannuation contribution for the PEO is 15.4% of the PEO's ordinary time earnings (within the meaning of the Superannuation Guarantee (Administration) Act 1992).

Other superannuation funds
 (6) For a PEO 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 PEO 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.

Part 4—Vehicles