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

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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

Legislation

Links to the Federal Register of Legislation site go to a 'Series' 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