Page 1016 - Week 04 - Tuesday, 19 April 1994

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(2) What is regular or normal has regard to the individual circumstances of each employee and includes the age of the employee.

(3)(4)&(5) The policy adopted by the other States and the Northern Territory in respect of the treatment of salary sacrifices for payroll tax purposes is known to the Government and the Revenue Office. At present New South Wales, Victoria, Western Australia and South Australia have adopted the approach that no superannuation component of wages is to be included for payroll tax purposes, whilst Queensland, Northern Territory and Tasmania consider that superannuation contributions paid by employers, at the election of employees, are to be included.

The lack of uniformity in relation-to the treatment of employer contribution to superannuation for the benefit of employees is an issue of some concern for my Government and there are ongoing discussions at officer level in a bid to achieve some harmony across jurisdictions. To date there has been no outcome from these discussions for Governments to consider.

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