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Payroll Tax Act 2009
108Superannuation contributions relating to pre-1 July 1999
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108 Superannuation contributions relating to pre-1 July 1999 service (1) Despite anything in section 11 or 17, wages do not include a superannuation contribution paid or payable in respect of services performed by an employee before 1 July 1999. (2) A superannuation contribution that is alleged by an employer to be paid in respect of services performed by an employee before