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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.