13Remuneration packaging

13 Remuneration packaging

(1) Subject to this Part, a Secretary may elect to receive the benefit of the total remuneration, other than the employer superannuation contribution, as salary or a combination of salary and benefits if: (a) the election is consistent with relevant taxation laws and rulings or guidelines applicable to salary packaging schemes issued by the Australian Taxation Office; and (b) providing the benefit would not result in a cost to the Commonwealth (including any fringe benefits tax) that would not be incurred if the Secretary received the remuneration in the form of salary. (2) To avoid doubt, a superannuation contribution made as a result of an election by a Secretary under subsection (1) does not form part of the employer superannuation contribution for the Secretary.