26Salary basis for contributions

#### 26 Salary basis for contributions 26 Salary basis for contributions > Employee contributions and salary sacrifice contributions in respect of a contributor during a superannuation year shall be based on the salary paid to the contributor by his or her employer at the rate applicable as at— > > > (a) 31 December last preceding the commencement of the superannuation year, or > > > (b) the contributor’s entry date, > > whichever is the later. > > **s 26:** Am 2006 No 53, Sch 1.4 \[15\].