Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT (SUPERANNUATION) ACT 1992 No. 208 of 1992 - SECT 85

85. Section 19 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
quarter exceeds the maximum contribution base for the contribution period that
corresponds to that quarter, the total salary or wages to be taken into
account for the purposes of the application of subsection (2) in relation to
the quarter is the amount equal to the maximum contribution base.".