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TR 2001/10 and salary sacrifice arrangements while employees are on leave

Published on 23 Nov 01 by THE TAX INSTITUTE

Item 6.1 of the minutes of the 15 November 2001 meeting of the FBT Sub Committee of the NTLG records the concern expressed by all of the professional bodies about the ATO's interpretation of paragraphs 89 and 90 of TR 2001/10. Also relevant are paragraphs 23 and 27.

In essence, it seems that the ATO's view is that for there to be an effective salary sacrifice arrangement (SSA), when an employee is on paid leave, the mix of salary and benefits provided must reflect the mix of salary and benefits provided during the period in which the leave accrued, not the mix of salary and benefits agreed for the year or period in which the leave is actually taken.

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