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Revision as of 20:05, 20 October 2026

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Such an arrangement is called "salary sacrifice", and for revenue tax obligation functions the settlements are treated as company superannuation contributions, which are generally tax obligation deductible to the employer, and are exempt to the superannuation assurance (SG) guidelines.

The Howard federal government also restricted company SG payments from 1 July 2002 to a staff member's average time profits (OTE), that includes wages and salaries, in addition to rewards, compensations, shift loading and informal loadings, but does not consist of overtime paid.

Lenders have actually developed SMSF finances to allow SMSF's to borrow for property, business home and commercial residential property, however funds can not obtain uninhabited land or transform the possession eg develop, boost or create using obtained cash.

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