17Wages include superannuation contributions

#### 17 Wages include superannuation contributions 17 Wages include superannuation contributions > > (1) For the purposes of this Act, wages include a superannuation contribution. > > > (2) A superannuation contribution is a contribution paid or payable by an employer in respect of an employee— > > > > > (a) to or as a superannuation fund within the meaning of the [Superannuation Industry (Supervision) Act 1993](http://www.legislation.gov.au/) of the Commonwealth, or > > > > > (b) as a superannuation guarantee charge within the meaning of the [Superannuation Guarantee (Administration) Act 1992](http://www.legislation.gov.au/) of the Commonwealth, or > > > > > (c) to or as any other form of superannuation, provident or retirement fund or scheme including— > > > > > > > (i) the Superannuation Holding Accounts Special Account within the meaning of the [Small Superannuation Accounts Act 1995](http://www.legislation.gov.au/) of the Commonwealth, and > > > > > > > (ii) a retirement savings account within the meaning of the [Retirement Savings Accounts Act 1997](http://www.legislation.gov.au/) of the Commonwealth, and > > > > > > > (iii) a wholly or partly unfunded fund or scheme. > > > (3) Setting aside any money or anything that is worth money as, or as part of, a superannuation fund, superannuation guarantee charge or any other form of superannuation, provident or retirement fund or scheme is taken to be paying a superannuation contribution. > > > (4) Making a superannuation contribution of anything that is worth money is taken to be paying a superannuation contribution of the amount equal to its value, and its value is to be worked out in accordance with section 43 as if that section referred to the contribution instead of to wages. > > > (5) A superannuation, provident or retirement fund or scheme is unfunded to the extent that money paid or payable by an employer in respect of an employee covered by the fund or scheme is not paid or payable during the employee’s period of service with the employer. > > > (6) In this section— > > > > employee includes any person to whom, by virtue of a paragraph of the definition of wages in section 13 (1), an amount paid or payable in the circumstances referred to in that paragraph constitutes wages.