Document ID: chunk:federal_register_of_legislation:F2023C00028:reg:4
Version: federal_register_of_legislation:F2023C00028
Segment Type: reg
Provision Reference: reg 4
Character Range: 2445–3783

4  Determination
  The following kinds of amounts are determined for the purposes of paragraph 389-5(2)(b) of Schedule 1 to the Taxation Administration Act 1953:
            (a)      an amount that is not a SGAA sacrificed ordinary time earnings amount but which, as the result of an effective salary sacrifice arrangement, reduces the ordinary time earnings of an employee
            (b)      an amount that is not a SGAA sacrificed salary or wages amount but which, as the result of an effective salary sacrifice arrangement, reduces the salary and wages payable to an employee
            (c)      a superannuation liability amount
            (d)      a tax offset amount
            (e)      a foreign tax paid amount
            (f)       an exempt foreign income amount
            (g)      a foreign employment income amount
            (h)      a lump sum D amount
            (i)       a payment made under the Community Development Employment Project scheme
            (j)       a voluntary agreement to withhold amount
            (k)      a labour hire arrangement amount
            (l)       an amount paid to an Australian Apprentice by the Commonwealth Department responsible for administering programs that have the purpose of encouraging training and developing skills within the Australian apprenticeships system.