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SGR只针对ordinary time earnings(OTE), Fringe benefit不属于OTE.
请参照 SGR 2009/2, paragraphs 46 and 58
46. The following payments are not salary or wages for SGAA purposes and thus are not OTE:
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- fringe benefits and other non-cash payments: see paragraph 58 of this Ruling;
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58. Fringe benefits as defined in the Fringe Benefits Tax Assessment Act 1986 (FBTAA) are excluded under subsection 11(3) of the SGAA.[5] ... ...
除非你们是salary packaging into super, 或者有的雇主自愿给你们多交养老金 |
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