Page 1015 - Week 04 - Tuesday, 19 April 1994

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ANSWERS TO QUESTIONS

TREASURER FOR THE AUSTRALIAN CAPITAL TERRITORY

LEGISLATIVE ASSEMBLY QUESTION

Question no. 1154

Payroll Tax - Superannuation Contributions

MRS CARNELL - Asked the Treasurer upon notice on 22 February 1994:

(1) How does the ACT Revenue Office determine the extent of salary sacrifice for superannuation for the purpose of determining liability for payroll tax and what documentation is relied upon for these calculations and from what sources are they obtained.

(2) What allowance is made for the variation in levels of contribution that may relate entirely to the age of the employee concerned.

(3) What action has been taken by-the Government or ACT Revenue Office to ensure that the application of payroll tax in the ACT is consistent with other Australian jurisdictions and what discussions have occurred with other Governments or Treasuries.

(4) What correspondence has been entered into with other Governments or Treasuries.

(5) What responses have been received to the above discussions or correspondence.

MS FOLLETT - The answer to the Members question is as follows:

(1) The Commissioner for ACT Revenue advises that he

considers that salary sacrifice for superannuation

occurs where the amount paid by an employer to a

superannuation fund in respect of an employee is in

excess of amounts required to be paid under the

regular superannuation scheme/s of the business.

In deciding whether superannuation contributions are outside the normal arrangements applicable to an employee the Commissioner advises that he will have regard to, among other things, the arrangements applying to other staff, the norms of the industries and specific contract arrangements applying to individual employees.

1015

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