Western Australian Consolidated Acts

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SUPERANNUATION AND FAMILY BENEFITS ACT 1938 - SECT 36A

36A .         Contributions under salary sacrifice agreement

        (1)         If a contributor has entered into a salary sacrifice agreement with the contributor’s employer, contributions made by the employer under the agreement are, for the purposes of this Act, to be taken to have been made by the contributor.

        (2)         In this section —

        salary sacrifice agreement means an agreement under which a contributor’s employer agrees to pay, as part of a contributor’s remuneration, contributions that would otherwise be payable by the contributor under this Act.

        [Section 36A inserted in Gazette 16 February 2001 p.1020.]



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