Taxation Institute of Australia Comment on Ruling TR 1999/D7: Salary sacrifice and income tax, FBT and superannuation guarantee. The Taxation Institute of Australia has concerns about the scope of cl 23 of the Draft Ruling. Clause 23 of the Draft Ruling states that the industrial law will be used to determine the maximum level of salary sacrifice. The major problem is that it is not clear what industrial law the Commissioner is referring to in cl 23. There are numerous Commonwealth and State awards (which were created to protect workers from improper employer practices by laying down minium wages and conditions). There are also now thousands of enterprise agreements that vary these conditions.
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