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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 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