19AContributions by or on behalf of employees

#### 19A Contributions by or on behalf of employees 19A Contributions by or on behalf of employees > > (1) Contributions may be made to the Fund for crediting to a contributor’s account— > > > > > (a) by the contributor (employee contributions), and > > > > > (b) by the contributor’s employer in accordance with an agreement between the contributor and the employer under which the contributor is to forgo remuneration yet to be earned and the remuneration foregone is to be applied by the employer to contributions on behalf of the contributor (salary sacrifice contributions). > > > (2) In this Act and the regulations, a reference (however expressed) to a contribution by an employee or a contributor or a contributor-financed portion of a benefit is taken to include a reference to a salary sacrifice contribution or any part of a benefit financed by a salary sacrifice contribution. > > > (3) In this Act and the regulations, a reference (however expressed) to an employer contribution or an employer-financed portion of a benefit does not include a reference to a salary sacrifice contribution or any part of a benefit financed by a salary sacrifice contribution. > > **s 19A:** Ins 2006 No 53, Sch 1.4 \[9\]. Subst 2007 No 28, Sch 2 \[6\].