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.