Commonwealth Consolidated Acts

SUPERANNUATION GUARANTEE (ADMINISTRATION) ACT 1992 - SECT 27

             (1)  The following salary or wages are not to be taken into account for the purpose of making a calculation under section 19:

                     (a)  salary or wages paid to an employee who is 70 or over;

                     (b)  salary or wages paid to an employee who is not a resident of Australia for work done outside Australia (except to the extent that the salary or wages relate to employment covered by a certificate under section 15C);

                     (c)  salary or wages paid by an employer who is not a resident of Australia to an employee who is a resident of Australia for work done outside Australia;

                    (ca)  salary or wages paid by an employer to an employee who is not a resident of Australia for work done in the Joint Petroleum Development Area (within the meaning of the Petroleum (Timor Sea Treaty) Act 2003 );

                     (d)  salary or wages paid to an employee who is a prescribed employee for the purposes of this paragraph;

                     (e)  salary or wages prescribed for the purposes of this paragraph.

             (2)  If an employer pays an employee less than $450 by way of salary or wages in a month, the salary or wages so paid are not to be taken into account for the purpose of making a calculation, in relation to the employer and the employee, under section 19.