Common use of Salary Packaging Clause in Contracts

Salary Packaging. (1) Salary packaging is available for employees (excluding short-term casual employees) covered by this Agreement in accordance with Queensland Government policy found in the Circular issued from time to time by the Office of the Information Commissioner. (2) The Office of the Information Commissioner is to apply the following principles for employees that avail themselves of salary packaging: (a) as part of the salary package arrangements, the costs for administering the package, including fringe benefits tax, are met by the participating employee; (b) there will be no additional increase in superannuation costs or to fringe benefits payments made by the employer; (c) increases or variations in taxation are to be passed to employees as part of their salary package; (d) where mandated by relevant government policies, employees must obtain independent financial advice prior to taking up a salary package. Where no mandatory requirement exists, it is strongly recommended to all employees to seek independent financial advice when entering into a salary packaging arrangement for the first time, or adding new item/items to an already agreed packaging arrangement; (e) the employer will pass on to the employee any Input Tax Credits (ITCs) it receives as part of salary packaging; (f) there will be no significant additional administrative workload or other ongoing costs to the employer; (g) any additional administrative and fringe benefit tax costs are to be met by the employee; (h) any increases or variations to taxation, excluding payroll tax that result in additional costs are to be passed on to the employee as part of the salary package. (3) The employee's salary for superannuation purposes and severance and termination payments will be the gross salary, which the employee would receive if not taking part in flexible remuneration packaging. (4) Subject to federal legislation, employees may elect to adjust their current salary sacrifice arrangements to sacrifice up to 100% of salary to superannuation.

Salary Packaging. (1a) Salary packaging is available for employees (excluding short-term casual employees) covered by this Agreement in accordance with Queensland Government policy found in the Circular issued from time to time by the Office of the Information CommissionerAgreement. (2b) The Office of the Information Commissioner TAFE Queensland is to apply the following principles for employees that avail themselves of salary packaging: (ai) as part of the salary package arrangements, the costs for administering the package, including fringe benefits tax, are met by the participating employee; (bii) there will be no additional increase in superannuation costs or to fringe benefits payments made by the employerTAFE Queensland; (ciii) increases or variations in taxation are to be passed to employees as part of their salary package; (div) where mandated by relevant government policies, employees must obtain independent financial advice prior to taking up a salary package. Where no mandatory requirement exists, it is strongly recommended to all employees to seek independent financial advice when entering into a salary packaging arrangement for the first time, or adding new item/items s to an already agreed packaging arrangement; (ev) the employer TAFE Queensland will pass on to the employee any Input Tax Credits (ITCs) it receives as part of salary packaging; (fvi) there will be no significant additional administrative workload or other ongoing costs to the employerTAFE Queensland; (gvii) any additional administrative and fringe benefit tax costs are to be met by the employee;; and (hviii) any increases or variations to taxation, excluding payroll tax that result in additional costs are to be passed on to the employee as part of the salary package. (3c) The employee's salary for superannuation purposes and severance and termination payments will be the gross salary, which the employee would receive if not taking part in flexible remuneration packaging. (4d) Subject to federal legislation, employees may elect to adjust their current salary sacrifice arrangements to sacrifice up to 100% of salary to superannuation.

Salary Packaging. (1) 26.1 Salary packaging is available for employees (excluding short-term casual employees) in departments and agencies covered by this Agreement in accordance with Queensland Government policy found in the Circular issued from time to time by the Office of the Information Commissioneragreement. (2) The Office of the Information Commissioner is 26.2 Departments and agencies are to apply the following principles for employees that avail themselves of salary packaging: (a) as part of the salary package arrangements, the costs for administering the package, including fringe benefits tax, are met by the participating employee; (b) there will be no additional increase in superannuation costs or to fringe benefits payments made by the employer; (c) increases or variations in taxation are to be passed to employees as part of their salary package; (d) where mandated by relevant government policies, employees must obtain independent financial advice prior to taking up a salary package. Where no mandatory requirement exists, it is strongly recommended to all employees to seek independent financial advice when entering into a salary packaging arrangement for the first time, or adding new item/items to an already agreed packaging arrangement; (e) the employer Employer will pass on to the employee any Input Tax Credits (ITCs) it receives as part of salary packaging; (f) there will be no significant additional administrative workload or other ongoing costs to the employer; (g) any additional administrative and fringe benefit tax costs are to be met by the employee; (h) any increases or variations to taxation, excluding payroll tax that result in additional costs are to be passed on to the employee as part of the salary package. (3) 26.3 The employee's salary for superannuation purposes and severance and termination payments will be the gross salary, which the employee would receive if not taking part in flexible remuneration packaging. (4) 26.4 Subject to federal legislation, employees may elect to adjust their current salary sacrifice arrangements to sacrifice up to 100% of salary to superannuation.

Salary Packaging. (1) Salary packaging is available for employees (excluding short-term casual employees) employed by the employer covered by this Agreement in accordance with Queensland Government policy found in the Circular issued from time to time by the Office of the Information CommissionerAgreement. (2) The Office of the Information Commissioner is to apply the following principles apply for employees that avail themselves of salary packaging: (a) as As part of the salary package arrangements, the costs for administering the package, including fringe benefits tax, are met by the participating employee; (b) there There will be no additional increase in superannuation costs or to fringe benefits payments made by the employer; (c) increases Increases or variations in taxation are to be passed to employees as part of their salary package; (d) where Where mandated by relevant government policies, employees must obtain independent financial advice prior to taking up a salary package. Where no mandatory requirement exists, it is strongly recommended to all employees to seek independent financial advice when entering into a salary packaging arrangement for the first time, or adding new item/items item(s) to an already agreed packaging arrangement; (e) the The employer will pass on to the employee any Input Tax Credits (ITCs) it receives as part of salary packaging; (f) there There will be no significant additional administrative workload or other ongoing costs to the employer; (g) any Any additional administrative and fringe benefit tax costs are to be met by the employee; (h) any Any increases or variations to taxation, excluding payroll tax that result in additional costs are to be passed on to the employee as part of the salary package. (3) The employee's salary for superannuation purposes and severance and termination payments will be the gross salary, which the employee would receive if not taking part in flexible remuneration packaging. (4) Subject to federal legislation, employees may elect to adjust their current salary sacrifice arrangements to sacrifice up to 100% of salary to superannuation.

Salary Packaging. (1) Salary packaging is available for employees in departments and agencies covered by this Agreement. Salary packaging is available for employees (excluding short-term casual employees) employed by the employers covered by this Agreement in accordance with Queensland Government policy found in the Circular issued from time to time by the Office of the Information CommissionerPublic Service Commission. (2) The Office of the Information Commissioner employer is to Departments and agencies are apply the following principles for employees that avail themselves of salary packaging: (a) as part of the salary package arrangements, the costs for administering the package, including fringe benefits tax, are met by the participating employee; (b) there will be no additional increase in superannuation costs or to fringe benefits payments made by the employer; (c) increases or variations in taxation are to be passed to employees as part of their salary package; (d) where mandated by relevant government policies, employees must obtain independent financial advice prior to taking up a salary package. Where no mandatory requirement exists, it is strongly recommended to all employees to seek independent financial advice when entering into a salary packaging arrangement for the first time, or adding new item/items to an already agreed packaging arrangement; (e) the employer Employer will pass on to the employee any Input Tax Credits (ITCs) it receives as part of salary packaging; (f) there will be no significant additional administrative workload or other ongoing costs to the employer; (g) any additional administrative and fringe benefit tax costs are to be met by the employee; (h) any increases or variations to taxation, excluding payroll tax that result in additional costs are to be passed on to the employee as part of the salary package. (3) The employee's salary for superannuation purposes and severance and termination payments will be the gross salary, which the employee would receive if not taking part in flexible remuneration packaging. (4) Subject to federal legislation, employees may elect to adjust their current salary sacrifice arrangements to sacrifice up to 100% of salary to superannuation.

Salary Packaging. (1) Salary packaging is available for employees (excluding short-term casual employees) in departments and agencies covered by this Agreement in accordance with Queensland Government policy found in the Circular issued from time to time by the Office of the Information CommissionerPublic Service Commission. (2) The Office of the Information Commissioner is Departments and agencies are to apply the following principles for employees that avail themselves of salary packaging: (a) as part of the salary package arrangements, the costs for administering the package, including fringe benefits tax, are met by the participating employee; (b) there will be no additional increase in superannuation costs or to fringe benefits payments made by the employer; (c) increases or variations in taxation are to be passed to employees as part of their salary package; (d) where mandated by relevant government policies, employees must obtain independent financial advice prior to taking up a salary package. Where no mandatory requirement exists, it is strongly recommended to all employees to seek independent financial advice when entering into a salary packaging arrangement for the first time, or adding new item/items to an already agreed packaging arrangement; (e) the employer will pass on to the employee any Input Tax Credits (ITCs) it receives as part of salary packaging; (f) there will be no significant additional administrative workload or other ongoing costs to the employer; (g) any additional administrative and fringe benefit tax costs are to be met by the employee; (h) any increases or variations to taxation, excluding payroll tax that result in additional costs are to be passed on to the employee as part of the salary package. (3) The employee's salary for superannuation purposes and severance and termination payments will be the gross salary, which the employee would receive if not taking part in flexible remuneration packaging. (4) Subject to federal legislation, employees may elect to adjust their current salary sacrifice arrangements to sacrifice up to 100% of salary to superannuation.

Salary Packaging. (1) Salary packaging is available for employees (excluding short-term casual employees) in employing entities covered by this Agreement A greement D etermination in accordance with Queensland Government policy found in the Circular issued from time to time by the Office of the Information Commissionerentity responsible. (2) The Office of the Information Commissioner is Employers are to apply the following principles for employees that avail themselves of salary packaging: (ai) as part of the salary package arrangements, the costs for administering the package, including fringe benefits tax, are met by the participating employee; (bii) there will be no additional increase in superannuation costs or to fringe benefits payments made by the employer; (ciii) increases or variations in taxation are to be passed to employees as part of their salary package; (div) where mandated by relevant government policies, employees must obtain independent financial advice prior to taking up a salary package. Where no mandatory requirement exists, it is strongly recommended to all employees to seek independent financial advice when entering into a salary packaging arrangement for the first time, or adding new item/items to an already agreed packaging arrangement; (ev) the employer Employer will pass on to the employee any Input Tax Credits (ITCs) it receives as part of salary packaging; (fvi) there will be no significant additional administrative workload or other ongoing costs to the employer; (gvii) any additional administrative and fringe benefit tax costs are to be met by the employee; (hviii) any increases or variations to taxation, excluding payroll tax that result in additional costs are to be passed on to the employee as part of the salary package. (3) The employee's salary for superannuation purposes and severance and termination payments will be the gross salary, which the employee would receive if not taking part in flexible remuneration packaging. (4) Subject to federal legislation, employees may elect to adjust their current salary sacrifice arrangements to sacrifice up to 100% of salary to superannuation.

Salary Packaging. (1) Salary packaging is available for employees (excluding short-term casual employees) in employing entities covered by this Agreement in accordance with Queensland Government policy found in the Circular issued from time to time by the Office of the Information Commissionerentity responsible. (2) The Office of the Information Commissioner is Employers are to apply the following principles for employees that avail themselves of salary packaging: (a) as part of the salary package arrangements, the costs for administering the package, including fringe benefits tax, are met by the participating employee; (bi) there will be no additional increase in superannuation costs or to fringe benefits payments made by the employer; (cii) increases or variations in taxation are to be passed to employees as part of their salary package; (diii) where mandated by relevant government policies, employees must obtain independent financial advice prior to taking up a salary package. Where no mandatory requirement exists, it is strongly recommended to all employees to seek independent financial advice when entering into a salary packaging arrangement for the first time, or adding new item/items to an already agreed packaging arrangement; (eiv) the employer Employer will pass on to the employee any Input Tax Credits (ITCs) it receives as part of salary packaging; (fv) there will be no significant additional administrative workload or other ongoing costs to the employer; (gvi) any additional administrative and fringe benefit tax costs are to be met by the employee; (hvii) any increases or variations to taxation, excluding payroll tax that result in additional costs are to be passed on to the employee as part of the salary package. (3) The employee's salary for superannuation purposes and severance and termination payments will be the gross salary, which the employee would receive if not taking part in flexible remuneration packaging. (4) Subject to federal legislation, employees may elect to adjust their current salary sacrifice arrangements to sacrifice up to 100% of salary to superannuation.

Salary Packaging. (1) Salary packaging is available for employees (excluding short-term casual employees) teacher aides covered by this Agreement Agreement. The Department will make salary packaging available to employees under the following conditions and in accordance with the Queensland Government policy Policy found in the Circular issued from time to time by the Office Public Sector Industrial and Employee Relations Division of the Information Commissioner. (2) The Office Department of the Information Commissioner is to apply the following principles for employees that avail themselves of salary packagingJustice and Attorney-General: (a) as part i. The cost of the salary package arrangements, the costs for administering the package, including the fringe benefits tax, are met by the participating employee; (b) there ii. There will be no additional increase in superannuation costs or to fringe benefits payments made by the employerEmployer; (c) increases iii. Increases or variations in taxation are to be passed to employees as part of their salary package; (d) where iv. Where mandated by relevant government policiespolicy, employees must obtain provide to the Employer evidence of independent financial advice prior to taking up a salary package. Where no mandatory requirement exists, it is strongly recommended to all employees to seek independent financial advice when entering into a salary packaging arrangement for the first time, or adding new item/items to an already agreed packaging arrangement; (e) the v. The employer will pass on to onto the employee any Input Tax Credits (ITCs) it receives as part of salary packaging; (f) there vi. There will be no significant additional administrative workload or other ongoing costs to the employerEmployer; (g) any vii. Any additional administrative and fringe benefit tax costs are to be met by the employee; (h) any viii. Any increases or variations to taxation, excluding payroll tax that result in additional costs are to be passed on to onto the employee as part of the salary package.; (3) ix. The employee's ’s salary for superannuation purposes and severance and termination payments will be the gross salary, which the employee would receive if not taking part in flexible remuneration packaging.; (4) x. Subject to federal legislation, employees may elect to adjust their current salary sacrifice packaging arrangements to sacrifice package up to 100% of salary to superannuation.

Salary Packaging. (1) Salary packaging is available for employees (excluding short-term casual employees) covered by this Agreement in accordance with Queensland Government policy found in the Circular issued from time to time by the Office of the Information Commissionerentity responsible. (2) The Office of the Information Commissioner employer is to apply the following principles for employees that avail themselves of salary packaging: (a) as : As part of the salary package arrangements, the costs for administering the package, including fringe benefits tax, are met by the participating employee; (b) there ; There will be no additional increase in superannuation costs or to fringe benefits payments made by the employer; (c) increases ; Increases or variations in taxation are to be passed to employees as part of their salary package; (d) where ; Where mandated by relevant government Government policies, employees must obtain independent financial advice prior to taking up a salary package. Where no mandatory requirement exists, it is strongly recommended to all employees to seek independent financial advice when entering into a salary packaging arrangement for the first time, or adding new item/items to an already agreed packaging arrangement; (e) the ; The employer will pass on to the employee any Input Tax Credits (ITCs) it receives as part of salary packaging; (f) there ; There will be no significant additional administrative workload or other ongoing costs to the employer; (g) any ; Any additional administrative and fringe benefit tax costs are to be met by the employee; (h) any ; and Any increases or variations to taxation, excluding payroll tax that result in additional costs are to be passed on to the employee as part of the salary package. (3) The employee's salary for superannuation purposes and severance and termination payments will be the gross salary, which the employee would receive if not taking part in flexible remuneration packaging. (4) Subject to federal legislation, employees may elect to adjust their current salary sacrifice arrangements to sacrifice up to 100% of salary to superannuation.

Salary Packaging. (1) 27.1 Salary packaging is available for employees (excluding short-term casual employees) in departments and agencies covered by this Agreement in accordance with Queensland Government policy found in the Circular issued from time to time by the Office of the Information Commissioneragreement. (2) The Office of the Information Commissioner is 27.2 Departments and agencies are to apply the following principles for employees that avail themselves of salary packaging: (a) as part of the salary package arrangements, the costs for administering the package, including fringe benefits tax, are met by the participating employee; (b) there will be no additional increase in superannuation costs or to fringe benefits payments made by the employer; (c) increases or variations in taxation are to be passed to employees as part of their salary package; (d) where mandated by relevant government policies, employees must obtain independent financial advice prior to taking up a salary package. Where no mandatory requirement exists, it is strongly recommended to all employees to seek independent financial advice when entering into a salary packaging arrangement for the first time, or adding new item/items to an already agreed packaging arrangement; (e) the employer Employer will pass on to the employee any Input Tax Credits (ITCs) it receives as part of salary packaging; (f) there will be no significant additional administrative workload or other ongoing costs to the employer; (g) any additional administrative and fringe benefit tax costs are to be met by the employee; (h) any increases or variations to taxation, excluding payroll tax that result in additional costs are to be passed on to the employee as part of the salary package. (3) 27.3 The employee's salary for superannuation purposes and severance and termination payments will be the gross salary, which the employee would receive if not taking part in flexible remuneration packaging. (4) 27.4 Subject to federal legislation, employees may elect to adjust their current salary sacrifice arrangements to sacrifice up to 100% of salary to superannuation.

Salary Packaging. (1) Salary packaging is available for employees (excluding short-term casual employees) in departments and agencies covered by this Agreement in accordance with Queensland Government policy found in the Circular issued from time to time by the Office of the Information CommissionerAgreement. (2) The Office of the Information Commissioner is Departments and agencies are to apply the following principles for employees that avail themselves of salary packaging: (a) as part of the salary package arrangements, the costs for administering the package, including fringe benefits tax, are met by the participating employee; (b) there will be no additional increase in superannuation costs or to fringe benefits payments made by the employer; (c) increases or variations in taxation are to be passed to employees as part of their salary package; (d) where mandated by relevant government policies, employees must obtain independent financial advice prior to taking up a salary package. Where no mandatory requirement exists, it is strongly recommended to all employees to seek independent financial advice when entering into a salary packaging arrangement for the first time, or adding new item/items to an already agreed packaging arrangement; (e) the employer Employer will pass on to the employee any Input Tax Credits (ITCs) it receives as part of salary packaging; (f) there will be no significant additional administrative workload or other ongoing costs to the employer; (g) any additional administrative and fringe benefit tax costs are to be met by the employee; (h) any increases or variations to taxation, excluding payroll tax that result in additional costs are to be passed on to the employee as part of the salary package. (3) The employee's salary for superannuation purposes and severance and termination payments will be the gross salary, which the employee would receive if not taking part in flexible remuneration packaging. (4) Subject to federal legislation, employees Employees may elect to adjust their current salary sacrifice arrangements to sacrifice up to 100% of salary to superannuation.

Salary Packaging. (1) Salary packaging is available for employees (excluding short-term casual employees) in departments and agencies covered by this Agreement in accordance with Queensland Government policy found in the Circular issued from time to time by the Office of the Information CommissionerAgreement. (2) The Office of the Information Commissioner is Departments and agencies are to apply the following principles for employees that avail themselves of salary packaging: (a) as part of the salary package arrangements, the costs for administering the package, including fringe benefits tax, are met by the participating employee; (b) there will be no additional increase in superannuation costs or to fringe benefits payments made by the employer; (c) increases or variations in taxation are to be passed to employees as part of their salary package; (d) where mandated by relevant government policies, employees must obtain independent financial advice prior to taking up a salary package. Where no mandatory requirement exists, it is strongly recommended to all employees to seek independent financial advice when entering into a salary packaging arrangement for the first time, or adding new item/items to an already agreed packaging arrangement; (e) the employer Employer will pass on to the employee any Input Tax Credits (ITCs) it receives as part of salary packaging; (f) there will be no significant additional administrative workload or other ongoing costs to the employer; (g) any additional administrative and fringe benefit tax costs are to be met by the employee; (h) any increases or variations to taxation, excluding payroll tax that result in additional costs are to be passed on to the employee as part of the salary package. (3) The employee's salary for superannuation purposes and severance and termination payments will be the gross salary, which the employee would receive if not taking part in flexible remuneration packaging. (4) Subject to federal legislation, employees may elect to adjust their current salary sacrifice arrangements to sacrifice up to 100% of salary to superannuation.

Salary Packaging. (1a) Salary packaging is available for employees (excluding short-term casual employees) covered by this Agreement in accordance with Queensland Government policy found in the Circular issued from time to time by the Office of the Information CommissionerAgreement. (2b) The Office of the Information Commissioner TAFE Queensland is to apply the following principles for employees that avail themselves of salary packaging: (ai) as part of the salary package arrangements, the costs for administering the package, including fringe benefits tax, are met by the participating employee; (bii) there will be no additional increase in superannuation costs or to fringe benefits payments made by the employerTAFE Queensland; (ciii) increases or variations in taxation are to be passed to employees as part of their salary package; (div) where mandated by relevant government policies, employees must obtain independent financial advice prior to taking up a salary package. Where no mandatory requirement exists, it is strongly recommended to all employees to seek independent financial advice when entering into a salary packaging arrangement for the first time, or adding new item/items s to an already agreed packaging arrangement; (ev) the employer TAFE Queensland will pass on to the employee any Input Tax Credits (ITCs) it receives as part of salary packaging; (fvi) there will be no significant additional administrative workload or other ongoing costs to the employerTAFE Queensland; (gvii) any additional administrative and fringe benefit tax costs are to be met by the employee; (hviii) any increases or variations to taxation, excluding payroll tax that result in additional costs are to be passed on to the employee as part of the salary package. (3c) The employee's salary for superannuation purposes and severance and termination payments will be the gross salary, which the employee would receive if not taking part in flexible remuneration packaging. (4d) Subject to federal legislation, employees may elect to adjust their current salary sacrifice arrangements to sacrifice up to 100% of salary to superannuation.

Salary Packaging. (1a) Salary packaging is available for employees (excluding short-term casual employees) covered by this Agreement in accordance with Queensland Government policy found in the Circular issued from time to time by the Office of the Information Commissionerentity responsible. (2b) The Office of the Information Commissioner is Employers are to apply the following principles for employees that avail themselves of salary packaging: (ai) as part of the salary package arrangements, the costs for administering the package, including fringe benefits tax, are met by the participating employee; (bii) there will be no additional increase in superannuation costs or to fringe benefits payments made by the employer; (ciii) increases or variations in taxation are to be passed to employees as part of their salary package; (div) where mandated by relevant government Government policies, employees must obtain independent financial advice prior to taking up a salary package. Where no mandatory requirement exists, it is strongly recommended to all employees to seek independent financial advice when entering into a salary packaging arrangement for the first time, or adding new item/items to an already agreed packaging arrangement; (ev) the employer will pass on to the employee any Input Tax Credits (ITCs) it receives as part of salary packaging; (fvi) there will be no significant additional administrative workload or other ongoing costs to the employer; (gvii) any additional administrative and fringe benefit tax costs are to be met by the employee; (hviii) any increases or variations to taxation, excluding payroll tax that result in additional costs are to be passed on to the employee as part of the salary package. (3c) The employee's salary for superannuation purposes and severance and termination payments will be the gross salary, which the employee would receive if not taking part in flexible remuneration packaging. (4d) Subject to federal legislation, employees may elect to adjust their current salary sacrifice arrangements to sacrifice up to 100% of salary to superannuation.

Salary Packaging. (1a) Salary packaging is available for employees (excluding short-term casual employees) in departments and agencies covered by this Agreement in accordance with Queensland Government policy found in the Circular issued from time to time by the Office of the Information CommissionerAgreement. (2b) The Office of the Information Commissioner is Departments and agencies are to apply the following principles for employees that avail themselves of salary packaging: (ai) as part of the salary package arrangements, the costs for administering the package, including fringe benefits tax, are met by the participating employee; (bii) there will be no additional increase in superannuation costs or to fringe benefits payments made by the employer; (ciii) increases or variations in taxation are to be passed to employees as part of their salary package; (div) where mandated by relevant government policies, employees must obtain independent financial advice prior to taking up a salary package. Where no mandatory requirement exists, it is strongly recommended to all employees to seek independent financial advice when entering into a salary packaging arrangement for the first time, or adding new item/items to an already agreed packaging arrangement; (ev) the employer Employer will pass on to the employee any Input Tax Credits (ITCs) it receives as part of salary packaging; (fvi) there will be no significant additional administrative workload or other ongoing costs to the employer; (gvii) any additional administrative and fringe benefit tax costs are to be met by the employee; (hviii) any increases or variations to taxation, excluding payroll tax that result in additional costs are to be passed on to the employee as part of the salary package. (3c) The employee's salary for superannuation purposes and severance and termination payments will be the gross salary, which the employee would receive if not taking part in flexible remuneration packaging. (4d) Subject to federal legislation, employees may elect to adjust their current salary sacrifice arrangements to sacrifice up to 100% of salary to superannuation.