Document ID: chunk:federal_register_of_legislation:F2025C00210:reg:23
Version: federal_register_of_legislation:F2025C00210
Segment Type: reg
Provision Reference: reg 23
Character Range: 28641–29504

23  Remuneration packaging
 (1) Subject to this Part, a Part 3 office holder may elect to receive the benefit of the total remuneration, other than the employer superannuation contribution, as salary or a combination of salary and benefits if:
 (a) the election is consistent with relevant taxation laws and rulings or guidelines applicable to salary packaging schemes issued by the Australian Taxation Office; and
 (b) providing the benefit would not result in a cost to the authority (including any fringe benefits tax) that would not be incurred if the office holder received the remuneration in the form of salary.
 (2) To avoid doubt, a superannuation contribution made as a result of an election by a Part 3 office holder under subsection (1) does not form part of the employer superannuation contribution for the office holder.

Division 3—Superannuation