Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT (SUPERANNUATION) ACT 1992 No. 208 of 1992 - SECT 84

84. Section 18 of the Principal Act is amended by adding at the end the
following subsection:

"(3) If the total salary or wages paid by an employer to an employee in a
half-year exceeds the maximum contribution base for the contribution period
that corresponds to that half-year, the total salary or wages to be taken into
account for the purposes of the application of subsection (2) in relation to
the half-year is the amount equal to the maximum contribution base.".