Superannuation (CSS) Salary Regulations 1978
23Performance pay, bonuses and commissions
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23 Performance pay, bonuses and commissions
(1) Subject to subregulation (2), an amount of remuneration paid or payable to an eligible employee that is: (a) performance pay; or (b) a bonus; or (c) a commission; is not to be treated as salary for the purposes of the Act. (2) This regulation does not apply to: (a) remuneration of a kind referred to in paragraph 5(b) or (c) or regulation 22; or (b) an increment to the salary of an eligible employee that is paid only on condition of a satisfactory performance appraisal.