Queensland Subordinate Legislation as Made

LOCAL GOVERNMENT LEGISLATION (SUPERANNUATION) AMENDMENT REGULATION 2024 - REG 12

12 Insertion of new s 299A

Before section 300 —
insert—

299A Meaning of salary of a permanent employee of a local government or local government entity

(1) For this part, the
"salary" of a permanent employee of a local government or local government entity is the total of the following for the employee—

(a) earnings for ordinary hours of work, other than any of the following payments made to the employee on the termination of the employee’s employment—

(i) a payment for unused sick leave;

(ii) an unused annual leave payment, or unused long service leave payment, within the meaning of the Income Tax Assessment Act 1997 (Cwlth) ;

(b) amounts for over-award payments, shift loadings or commissions.

(2) Terms used in subsection (1)(a) and (b) have the same meanings as they have in the Superannuation Guarantee (Administration) Act 1992 (Cwlth) , section 6(1), definition
"ordinary time earnings" .