Assessing salary sacrificing/salary packaging arrangements for employment income 108-07010050

Policy

Social Security Guide 1.1.V.25 Valuable consideration

Social Security Guide 4.3.3.60 Deferred Income, Salary Sacrifice, Valuable Consideration & Fringe Benefits

Family Assistance Guide 2.6.1 CCS Eligibility

Social Security Guide 4.13.3.10 Overview of Periodic Compensation Payments

ABSTUDY Policy Manual

• 59.2, Employment Income

Legislation

Links to the Federal Register of Legislation site go to an 'All versions' page. Select the 'Latest' version.

Income and income amount definitions

Social Security Act 1991

• section 8, Income test definitions
• section 1072, General meaning of ordinary income