Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_2
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 2
Character Range: 1747949–1749084

2                                           An amount that consists of either or both of the following:                                                                                                                                                                                                                                                                                               the day on which the amount is paid, or would be paid, as mentioned in column 1.
                                            (a) an amount (other than an amount covered by item 1) paid, on a particular day, by the entity that constitutes the ordinary time earnings (within the meaning of the Superannuation Guarantee (Administration) Act 1992) of an individual who is the entity's employee (within the meaning of that Act but disregarding subsection 12(3) of that Act);
                                            (b) a sacrificed ordinary time earnings amount (within the meaning of that Act) of such an employee of the entity, in respect of the entity, that would be paid as ordinary time earnings on a particular day if it was not sacrificed