Commonwealth Consolidated Regulations

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SUPERANNUATION (CSS) SALARY REGULATIONS 1978 - REG 23

Performance pay, bonuses and commissions

         (1)   Subject to subregulation (2), an amount of remuneration paid or payable to an eligible employee that is:

                (a)    performance pay; or

               (b)    a bonus; or

                (c)    a commission;

is not to be treated as salary for the purposes of the Act.

         (2)   This regulation does not apply to:

                (a)    remuneration of a kind referred to in paragraph 5 (b) or (c) or regulation 22; or

               (b)    an increment to the salary of an eligible employee that is paid only on condition of a satisfactory performance appraisal.




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