Commonwealth Consolidated Regulations

SUPERANNUATION (CSS) SALARY REGULATIONS 1978 - REG 9

         (1)   In this Part, a reference to the basic salary of an eligible employee on a particular day is a reference to:

                (a)    in the case of an eligible employee:

                          (i)    whose salary or wages includes, or include, an allowance or the value of an allowance; or

                         (ii)    to whom is payable an allowance, or the value of an allowance, that is, in relation to the eligible employee, an allowance of a kind that, under these regulations, is to be treated as salary for the purposes of the Act;

                        so much of the salary (within the meaning of section 5 of the Act) of the eligible employee on that day as would be payable to him or her if the eligible employee were not entitled to receive on that day any amount in respect of:

                        (iii)    an allowance, or the value of an allowance, that is part of the salary or wages of the eligible employee; or

                        (iv)    an allowance, or the value of an allowance of a kind referred to in subparagraph (ii) in relation to the eligible employee;

                        together with, in a case where, by virtue of a provision of these regulations, a specified part of the salary or wages of the eligible employee is not to be treated as salary for the purposes of the Act, any amount that, but for that provision, would be included in the salary (within the meaning of section 5 of the Act) of the eligible employee on that day; or

               (b)    in any other case -- the salary (within the meaning of section 5 of the Act) of the eligible employee on that day.

         (2)   For the purposes of this Part, an eligible employee, being a temporary employee, shall be taken to perform, or to have performed, prescribed work on a particular day if:

                (a)    on the particular day the eligible employee performs, or has performed, work other than:

                          (i)    where subparagraph (ii) or (iii) does not apply in relation to the eligible employee -- the work in respect of which the eligible employee was paid, or is entitled to receive, the salary by reference to which the fortnightly basic contribution payable by the eligible employee on the contribution day last preceding the particular day was calculated;

                         (ii)    where the eligible employee was not required to make contributions on the contribution day last preceding the particular day -- the work in respect of which the eligible employee was paid, or is entitled to receive, the salary by reference to which the fortnightly basic contribution that would have been payable by the eligible employee on that contribution day would have been calculated if the eligible employee had been required to make contributions on that contribution day; or

                        (iii)    where the contribution day last preceding the particular day occurred before the first day of service of the eligible employee -- the work that the eligible employee performed on his or her first day of service; and

               (b)    the basic salary of the eligible employee on the particular day exceeds the basic salary that would be payable to the eligible employee on that day if the eligible employee had continued to perform, and performed on that day, the work referred to in subparagraph (a) (i), (ii) or (iii) (as the case may be).