24BSalary sacrifice

24B Salary sacrifice

(1) The Commissioner, by notice in writing to the Attorney-General, may enter into an arrangement under which the Commissioner agrees to receive the whole or part of his or her total amount of future salary as non-salary benefits of an equivalent value.

(2) A notice under subsection (1) must specify a date from which the arrangement is to take effect which must be—

(a) the date on which the notice is given; or

(b) a later date.

(3) The Commissioner may vary or revoke a notice he or she has given under subsection (1) by notice in writing to the Attorney-General*.*

(4) A notice of variation or revocation under subsection (3) must specify a date from which the variation or revocation is to take effect which must be—

(a) the date on which the notice is given; or

(b) a later date.

(5) In this section non-salary benefits has the same meaning as it has in clauses 3(5) and 3(6) of Schedule 1A to the Public Administration Act 2004.

(6) This section is taken to have effect on and from 1 January 2013.

S. 24C inserted by No. 28/2013 s. 3.