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A regulation has been made to ensure that superannuation is not payable by Green Army service providers to Green Army Programme participants and prescribes that Green Army allowance payments are subject to withholding for tax purposes. The regulation amends the Superannuation Guarantee (Administration) Regulations 1993 and the Taxation Administration Regulations 1976 accordingly: Tax and Superannuation Laws Amendment (Green Army Programme) Regulation 2014 (SLI 2014 No 103; registered on 27 June 2014 as legislative instrument F2014L00842).

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