Common use of Salary Sacrifice to Superannuation Clause in Contracts

Salary Sacrifice to Superannuation. (a) Salary Sacrifice to Superannuation means the option of making additional superannuation contributions by electing to sacrifice a portion of the gross earnings (pre tax dollars) under the parent awards. This will give the effect of reducing the taxable income by the amount for salary sacrifice. (b) Salary sacrifice to superannuation shall be offered to employees by mutual agreement between the employee and employer. (c) Such election must be made prior to the commencement of the period of service to which the earnings relate. (d) One change of a sacrificed amount will be permitted in an employee's anniversary year, which is 12 months from the date of commencement of employment, without incurring an administration charge ($50). Changing from full-time to part-time or part-time to full-time employment will not be classified as a change for administration charge purposes. (e) The amount sacrificed must not exceed any relevant superannuation guarantee contribution limit. (f) The sacrificed portion of salary reduces the salary subject to PAYG Taxation deductions. (g) Any allowance, penalty rate, overtime payment for unused leave entitlements, other than any payments for leave taken whilst employed, shall be calculated be reference to the salary which would have applied to the employee in the absence of any salary sacrifice to superannuation. Payment for leave taken whilst employed will be at the post salary sacrificed amount. (h) Salary sacrifice arrangements can be cancelled by either the employer or employee at any time provided either party gives one months notice. The employer has the right to withdraw from offering salary sacrifice to employees without notice if there is any alteration to relevant Australian Taxation legislation. (i) Contributions payable by the employer in relation to the Superannuation Guarantee Legislation shall be calculated by reference to the salary which would have applied to the employee under this Agreement in the absence of any salary sacrifice. (j) Employers will not use any amount that is salary sacrificed by an employee to negate contributions payable under the Superannuation Guarantee Legislation. (k) The employee shall have the portion of payable salary that is sacrificed paid as additional employer superannuation contributions into the same superannuation fund that receives the employer's SGC contributions. (l) Nothing in this clause shall affect the right of an employer to maintain alternate arrangements with respect to salary sacrifice for employees.

Salary Sacrifice to Superannuation. (a) Salary Sacrifice to Superannuation means the employee’s option of making additional superannuation contributions by electing to sacrifice a portion of the gross earnings (pre pre-tax dollars) under the parent awards). This will give the effect of reducing the taxable income by the amount for salary sacrifice. (b) Salary sacrifice to superannuation shall be offered to employees by mutual agreement between the employee and employer. (c) Such election must be made prior to the commencement of the period of service to which the earnings relate. (d) One change Two changes of a sacrificed amount arrangement will be permitted in an employee's anniversary year, which is 12 months from the date of commencement of employment, without incurring an administration charge ($50). Changing from full-time to part-time or part-time to full-time employment will not be classified as a change for administration charge purposes. (ed) The amount sacrificed must not exceed any relevant superannuation guarantee contribution limit. (fe) The sacrificed portion of salary reduces the salary subject to PAYG Taxation deductions. (gf) Any allowance, penalty rate, overtime payment for unused leave entitlements, other than any payments for leave taken whilst employed, shall be calculated be reference to the salary which would have applied to the employee in the absence of any salary sacrifice to superannuation. Payment for leave taken whilst employed will be at the post salary sacrificed amount. (hg) Salary sacrifice arrangements can be cancelled by either the employer or employee at any time provided either party gives one months month’s notice. The employer has the right to withdraw from offering salary sacrifice to employees without notice if there is any alteration to relevant Australian Taxation legislation. (ih) Contributions payable by the employer in relation to the Superannuation Guarantee Legislation shall be calculated by reference to the salary which would have applied to the employee under this Agreement in the absence of any salary sacrifice. (ji) Employers will not use any amount that is salary sacrificed by an employee to negate contributions payable under the Superannuation Guarantee Legislation. (kj) The employee shall have the portion of payable salary that is sacrificed paid as additional employer superannuation contributions into the same superannuation fund that receives the employer's SGC contributions. (l) Nothing in this clause shall affect the right of an employer to maintain alternate arrangements with respect to salary sacrifice for employees.

Salary Sacrifice to Superannuation. (ai) Salary Sacrifice to Superannuation means the option of making additional superannuation contributions by electing to sacrifice a portion of the gross earnings (pre tax dollars) under the parent awards. This will give the effect of reducing the taxable income by the amount for salary sacrifice. (bii) This clause shall not apply to any employee receiving remuneration in accordance with "Remuneration Packaging" provisions contained within this Enterprise Agreement. (iii) Salary sacrifice to superannuation shall be offered to employees by mutual agreement between the employee and employer. (civ) Such election must be made prior to the commencement of the period of service to which the earnings relate. (dv) One change of a sacrificed amount will be permitted in an employee's anniversary year, which is 12 months from the date of commencement of employment, without incurring an administration charge ($50). Changing from full-time to part-time or part-time to full-time employment will not be classified as a change for administration charge purposes. (evi) The amount sacrificed must not exceed any relevant superannuation guarantee contribution limit. (fvii) The sacrificed portion of salary reduces the salary subject to PAYG Taxation deductions. (gviii) Any allowance, penalty rate, overtime payment for unused leave entitlements, other than any payments for leave taken whilst employed, shall be calculated be reference to the salary which would have applied to the employee in the absence of any salary sacrifice to superannuation. Payment for leave taken whilst employed will be at the post salary sacrificed amount. (hix) Salary sacrifice arrangements can be cancelled by either the employer or employee at any time provided either party gives one months notice. The employer has the right to withdraw from offering salary sacrifice to employees without notice if there is any alteration to relevant Australian Taxation legislation. (ix) Contributions payable by the employer in relation to the Superannuation Guarantee Legislation shall be calculated by reference to the salary which would have applied to the employee under this Agreement the parent award in the absence of any salary sacrifice. (jxi) Employers will not use any amount that is salary sacrificed by an employee to negate contributions payable under the Superannuation Guarantee Legislation. (kxii) The employee shall have the portion of payable salary that is sacrificed paid as additional employer superannuation contributions into the same superannuation fund that receives the employer's SGC contributions. (lxiii) Nothing in this clause shall affect the right of an employer to maintain alternate arrangements with respect to salary sacrifice for employees.

Salary Sacrifice to Superannuation. (a) Salary Sacrifice to Superannuation means the option of making additional superannuation contributions by electing to sacrifice a portion of the gross earnings (pre tax dollars) under the parent awards. This will give the effect of reducing the taxable income by the amount for salary sacrifice. (b) Salary sacrifice to superannuation shall be offered to employees by mutual agreement between the employee and employer. (c) Such election must be made prior to the commencement of the period of service to which the earnings relate. (d) One change of a sacrificed amount will be permitted in an employee's anniversary year, which is 12 months from the date of commencement of employment, without incurring an administration charge ($50). Changing from full-time to part-time or part-time to full-time employment will not be classified as a change for administration charge purposes. (e) The amount sacrificed must not exceed any relevant superannuation guarantee contribution limit. (f) The sacrificed portion of salary reduces the salary subject to PAYG Taxation deductions. (g) Any allowance, penalty rate, overtime payment for unused leave entitlements, other than any payments for leave taken whilst employed, shall be calculated be by reference to the salary which would have applied to the employee in the absence of any salary sacrifice to superannuation. Payment for leave taken whilst employed will be at the post salary sacrificed amount. (h) Salary sacrifice arrangements can be cancelled by either the employer or employee at any time provided either party gives one months notice. The employer has the right to withdraw from offering salary sacrifice to employees without notice if there is any alteration to relevant Australian Taxation legislation. (i) Contributions payable by the employer in relation to the Superannuation Guarantee Legislation shall be calculated by reference to the salary which would have applied to the employee under this Agreement in the absence of any salary sacrifice. (j) Employers will not use any amount that is salary sacrificed by an employee to negate contributions payable under the Superannuation Guarantee Legislation. (k) The employee shall have the portion of payable salary that is sacrificed paid as additional employer superannuation contributions into the same superannuation fund that receives the employer's SGC contributions. (l) Nothing in this clause shall affect the right of an employer to maintain alternate arrangements with respect to salary sacrifice for employees.

Salary Sacrifice to Superannuation. (a) Salary Sacrifice to Superannuation means the option of making additional superannuation contributions by electing to sacrifice a portion of the gross earnings (pre tax dollars) under the parent awards. This will give the effect of reducing the taxable income by the amount for salary sacrifice. (b) Salary sacrifice to superannuation shall be offered to employees by mutual agreement between the employee and employer. (c) Such election must be made prior to the commencement of the period of service to which the earnings relate. (d) One change of Changes to a sacrificed amount will be permitted in an employee's anniversary year, which is 12 the months from the date of commencement of employment, February and September without incurring an administration charge ($50)charge. Changing from full-time to part-time or part-time to full-time employment will not be classified as a change for administration charge purposes. (e) The amount sacrificed must not exceed any relevant superannuation guarantee contribution limit. (f) The sacrificed portion of salary reduces the salary subject to PAYG Taxation deductions. (g) Any allowance, penalty rate, overtime payment for unused leave entitlements, other than any payments for leave taken whilst employed, shall be calculated be by reference to the salary which would have applied to the employee in the absence of any salary sacrifice to superannuation. Payment for leave taken whilst employed will be at the post salary sacrificed amount. (h) Salary sacrifice arrangements can be cancelled by either the employer or employee at any time provided either party gives one months notice. The employer has the right to withdraw from offering salary sacrifice to employees without notice if there is any alteration to relevant Australian Taxation legislation. (i) Contributions payable by the employer in relation to the Superannuation Guarantee Legislation shall be calculated by reference to the salary which would have applied to the employee under this Agreement in the absence of any salary sacrifice. (j) Employers will not use any amount that is salary sacrificed by an employee to negate contributions payable under the Superannuation Guarantee Legislation. (k) The employee shall have the portion of payable salary that is sacrificed paid as additional employer superannuation contributions into the same superannuation fund that receives the employer's SGC contributions. (l) Nothing in this clause shall affect the right of an employer to maintain alternate arrangements with respect to salary sacrifice for employees. (m) Long service leave accruals can be paid into superannuation at the employees election.

Salary Sacrifice to Superannuation. (a) 43.4.1. Salary Sacrifice to Superannuation means the option of making additional superannuation contributions by electing to sacrifice a portion of the gross earnings (pre tax dollars) under the parent awardsthis Agreement. This will give the effect of reducing the taxable income by the amount for salary sacrifice. (b) 43.4.2. Salary sacrifice to superannuation shall be offered to employees by mutual agreement between the employee and employer. (c) 43.4.3. Such election must be made prior to the commencement of the period of service to which the earnings relate. (d) 43.4.4. One change of a sacrificed amount will be permitted in an employee's ’s anniversary year, which is 12 months from the date of commencement of employment, without incurring an administration charge ($50). Changing from full-full time to part-part time or part-part time to full-full time employment will not be classified as a change for administration charge purposes. (e) 43.4.5. The amount sacrificed must not exceed any relevant superannuation guarantee contribution limit. (f) 43.4.6. The sacrificed portion of salary reduces the salary subject to PAYG Taxation taxation deductions. (g) 43.4.7. Any allowance, penalty rate, overtime overtime, payment for unused leave entitlements, other than any payments for leave taken whilst employed, shall be calculated be by reference to the salary which would have applied to the employee in the absence of any salary sacrifice to superannuation. Payment for leave taken whilst employed will be at the post salary sacrificed amount. (h) 43.4.8. Salary sacrifice arrangements can be cancelled by either the employer or employee at any time provided either party gives one (1) months notice. The employer has the right to withdraw from offering salary sacrifice to employees without notice if there is any alteration to relevant Australian Taxation legislation. (i) 43.4.9. Contributions payable by the employer in relation to the Superannuation Guarantee Legislation shall be calculated by reference to the salary which would have applied to the employee under this Agreement in the absence of any salary sacrifice. (j) 43.4.10. Employers will not use any amount that is salary sacrificed by an employee to negate contributions payable under the Superannuation Guarantee Legislation. (k) 43.4.11. The employee shall have the portion of payable salary that is sacrificed paid as additional employer superannuation contributions into the same superannuation fund that receives the employer's ’s SGC contributions. (l) 43.4.12. Nothing in this clause shall affect the right of an employer to maintain alternate arrangements with respect to salary sacrifice for employees.

Salary Sacrifice to Superannuation. (ai) Salary Sacrifice to Superannuation means the option of making additional superannuation contributions by electing to sacrifice a portion of the gross earnings (pre tax dollars) under the parent awardsthis award. This will give the effect of reducing the taxable income by the amount for salary sacrifice. (bii) Salary sacrifice to superannuation shall be offered to employees by mutual agreement between the employee and employer. (ciii) Such election must be made prior to the commencement of the period of service to which the earnings relate. (div) One change of a sacrificed amount will be permitted in an employee's anniversary year, which is 12 months from the date of commencement of employment, without incurring an administration charge ($50)charge. Changing from full-full- time to part-time or part-time to full-time employment will not be classified as a change for administration charge purposes. (ev) The amount sacrificed must not exceed any relevant superannuation guarantee contribution limit. (fvi) The sacrificed portion of salary reduces the salary subject to PAYG Taxation deductions. (gvii) Any allowance, penalty rate, overtime payment for unused leave entitlements, other than any payments for leave taken whilst employed, shall be calculated be reference to the salary which would have applied to the employee in the absence of any salary sacrifice to superannuation. Payment for leave taken whilst employed will be at the post salary sacrificed amount. (hviii) Salary sacrifice arrangements can be cancelled by either the employer or employee at any time provided either party gives one months notice. The employer has the right to withdraw from offering salary sacrifice to employees without notice if there is any alteration to relevant Australian Taxation legislation. (iix) Contributions payable by the employer in relation to the Superannuation Guarantee Legislation shall be calculated by reference to the salary which would have applied to the employee under this Agreement the parent agreement in the absence of any salary sacrifice. (jx) Employers will not use any amount that is salary sacrificed by an employee to negate contributions payable under the Superannuation Guarantee Legislation. (kxi) The employee shall have the portion of payable salary that is sacrificed paid as additional employer superannuation contributions into the same superannuation fund that receives the employer's ’s SGC contributions. (lxii) Nothing in this clause shall affect the right of an employer to maintain alternate arrangements with respect to salary sacrifice remuneration packaging for employees.

Salary Sacrifice to Superannuation. (a) 39.1. Salary Sacrifice to Superannuation means the option of making additional superannuation contributions by electing to sacrifice a portion of the gross earnings (pre tax dollars) under the parent awards. This will give the effect of reducing the taxable income by the amount for salary sacrifice. (b) 39.2. Salary sacrifice to superannuation shall be offered to employees by mutual agreement between the employee and employer. (c) 39.3. Such election must be made prior to the commencement of the period of service to which the earnings relate. (d) 39.4. One change of a sacrificed amount will be permitted in an employee's anniversary year, which is 12 months from the date of commencement of employment, without incurring an administration charge ($50). Changing from full-time to part-time or part-time to full-time employment will not be classified as a change for administration charge purposes. (e) 39.5. The amount sacrificed must not exceed any relevant superannuation guarantee contribution limit. (f) 39.6. The sacrificed portion of salary reduces the salary subject to PAYG Taxation deductions. (g) 39.7. Any allowance, penalty rate, overtime payment for unused leave entitlements, other than any payments for leave taken whilst employed, shall be calculated be reference to the salary which would have applied to the employee in the absence of any salary sacrifice to superannuation. Payment for leave taken whilst employed will be at the post salary sacrificed amount. (h) 39.8. Salary sacrifice arrangements can be cancelled by either the employer or employee at any time provided either party gives one months notice. The employer has the right to withdraw from offering salary sacrifice to employees without notice if there is any alteration to relevant Australian Taxation legislation. (i) 39.9. Contributions payable by the employer in relation to the Superannuation Guarantee Legislation shall be calculated by reference to the salary which would have applied to the employee under this Agreement in the absence of any salary sacrifice. (j) 39.10. Employers will not use any amount that is salary sacrificed by an employee to negate contributions payable under the Superannuation Guarantee Legislation. (k) 39.11. The employee shall have the portion of payable salary that is sacrificed paid as additional employer superannuation contributions into the same superannuation fund that receives the employer's SGC contributions. (l) 39.12. Nothing in this clause shall affect the right of an employer to maintain alternate arrangements with respect to salary sacrifice for employees.

Salary Sacrifice to Superannuation. (a) Salary Sacrifice to Superannuation means the option of making additional superannuation contributions by electing to sacrifice a portion of the gross earnings (pre pre- tax dollars) under the parent awards). This will give the effect of reducing the taxable income by the amount for of salary sacrificesacrificed. (b) Salary sacrifice to superannuation shall be offered to employees by mutual agreement between the employee and employerXxxxx Rehabilitation Hospital. (c) Such election must be made prior to the commencement of the period of service to which the earnings relate. (d) One change of a sacrificed amount will be permitted in an employee's anniversary year, which is 12 months from the date of commencement of employment, without incurring an administration charge ($50). Changing from full-time to part-time or part-time to full-full- time employment will not be classified as a change for administration charge purposes. (e) The amount sacrificed must not exceed any relevant superannuation guarantee contribution limit. (f) The sacrificed portion of salary reduces the salary subject to PAYG Taxation deductions. (g) Any allowance, penalty rate, overtime payment for unused leave entitlements, other than any payments for leave taken whilst employed, shall be calculated be by reference to the salary which would have applied to the employee in the absence of any salary sacrifice to superannuation. Payment for leave taken whilst employed will be at the post salary sacrificed amount. (h) Salary Xxxxxx sacrifice arrangements can be cancelled by either Xxxxx Rehabilitation Hospital or the employer or employee at any time provided either party gives one months months’ notice. The employer Xxxxx Rehabilitation Hospital has the right to withdraw from offering salary sacrifice to employees without notice if there is any alteration to relevant Australian Taxation legislation. (i) Contributions payable by the employer Xxxxx Rehabilitation Hospital in relation to the Superannuation Guarantee Legislation shall be calculated by reference to the salary which would have applied to the employee under this Agreement in the absence of any salary sacrifice. (j) Employers Xxxxx Rehabilitation Hospital will not use any amount that is salary sacrificed by an employee to negate contributions payable under the Superannuation Guarantee Legislation. (k) The employee shall have the portion of payable salary that is sacrificed paid as additional employer superannuation contributions into the same superannuation fund that receives the employerAlwyn Rehabilitation Hospital's SGC contributions. (l) Nothing in this clause shall affect the right of an employer to maintain alternate arrangements with respect to salary sacrifice for employees.

Salary Sacrifice to Superannuation. (ai) Salary sacrifice to superannuation shall be available to employees by mutual agreement between the Employee and the Employer. (ii) Salary Sacrifice to Superannuation means the option of making additional superannuation contributions by electing to sacrifice a portion of the gross earnings (pre tax dollars) under the parent awards. This will give the effect of reducing the taxable income by the amount for salary sacrifice. (b) Salary sacrifice to superannuation shall be offered to employees by mutual agreement between the employee and employer. (ciii) Such election must be made prior to the commencement of the period of service to which the earnings relate. (div) One change of a sacrificed amount will be permitted in an employee's anniversary year, which is 12 months from the date of commencement of employment, without incurring an administration charge ($50). Changing from full-time to part-time or part-time to full-time employment will not be classified as a change for administration charge purposes. (e) The amount sacrificed must not exceed any relevant superannuation guarantee contribution limit. (fv) The sacrificed portion of salary reduces the salary subject to PAYG Taxation deductions. (gvi) Any allowance, penalty rate, overtime payment for unused leave entitlements, other than any payments for leave taken whilst employed, shall be calculated be reference to the salary which would have applied to the employee in the absence of any salary sacrifice to superannuation. Payment for leave taken whilst employed will be at the post salary sacrificed amount. (hvii) Salary sacrifice arrangements can be cancelled by either the employer or employee at any time provided either party gives one months notice. The employer has the right to withdraw from offering salary sacrifice to employees without notice if there is any alteration to relevant Australian Taxation legislation. (iviii) Contributions payable by the employer in relation to the Superannuation Guarantee Legislation shall be calculated by reference to the salary which would have applied to the employee under this Agreement in the absence of any salary sacrifice. (jix) Employers will not use any amount that is salary sacrificed by an employee to negate contributions payable under the Superannuation Guarantee Legislation. (kx) The employee shall have the portion of payable salary that is sacrificed paid as additional employer superannuation contributions into the same superannuation fund that receives the employer's SGC contributions. (lxi) Nothing in this clause shall affect the right of an employer to maintain alternate arrangements with respect to salary sacrifice for employees.

Salary Sacrifice to Superannuation. (a) Salary Sacrifice Subject to Superannuation means the option of making additional superannuation contributions by electing to sacrifice a portion following conditions, an employee may elect with the agreement of the gross earnings employer (pre tax dollars) under the parent awards. This will give the effect of reducing the taxable income such an agreement shall not be unreasonably withheld by the amount employer) to salary sacrifice any part or all of their salary (including Award or Enterprise Agreement based salary/wages) to make additional contributions to their choice of superannuation fund as outlined in Clause 28.1 above. As salary sacrifice is a complex matter, it is the employee’s responsibility to seek advice and fully understand all implications of salary sacrifice before seeking to enter into this arrangement. The application shall be in writing on the form provided by the relevant superannuation fund and shall detail the percentage of salary sacrificed. Requests for salary sacrifice. (b) Salary sacrifice to superannuation must be for a minimum of 1% of gross salary and must be in whole percentages (i.e. 1%, 2% 3% etc). The employee will need to provide a minimum of 4 (four) weeks’ notice of their intention to salary sacrifice or to change/rescind their salary sacrifice arrangements. Any such arrangement shall be offered to employees by mutual agreement between each individual employee and the organisation, provided that approval shall not be unreasonably withheld. Once established, an employee may change their salary sacrifice arrangements up to two times per calendar year, provided the required notice period of four (4) weeks is given. All payments for all types of leave, annual leave loading, superannuation, redundancy payments, termination payments, overtime and shift penalties will be calculated on the basis of the employee’s pre- sacrifice salary. The employee is responsible for costs associated with taxation and any other matters in respect of the salary sacrifice arrangements. ontributions made to the relevant superannuation fund will be adjusted (at the employee’s cost) to take account of taxation payable in relation to those contributions. Salary sacrifice contributions will be treated as employer contributions, may be subject to the superannuation surcharge, and are likely to be preserved. The parties acknowledge that a sickness and accident insurance plan is provided by the employer for its employees. After the nominal expiry date of this Agreement, the insurance plan will continue to be provided. However should the capacity to provide the plan have detrimental impacts on the organisation, Council will review its position. During a period that an employee is absent from work and covered by Council’s sickness and accident insurance policy, no annual or sick leave is accrued; however, such absence does not break continuity of service for the purposes of calculating long service leave. The parties to this Agreement acknowledge that effective communication plays a vital role in enhancing employee relations and preventing grievances or industrial disputation. Continuous improvement in the communication process will therefore be practised throughout the organisation. Of critical importance in this process is the need to resolve matters as quickly as possible and maintain high quality customer service. During the implementation of the Grievance/Dispute Resolution Procedure, work within the Council will proceed without stoppage or the imposition of any bans, work limitations or restrictions in which case the status quo shall remain in force, except in the case of genuine occupational health and safety issues. Note: This Procedure does not apply to matters covered by our Fair Treatment Policy and Procedure which provides processes for managing grievances related to discrimination, bullying and harassment. Copies of this procedure are available on the intranet or from Organisational Development. The parties agree to use all stages in the Grievance/Dispute Resolution Procedure to ensure that all issues receive prompt attention and are resolved if possible by conciliation within the Council. At each stage of the procedure a record should be made of the item and date of discussions and relevant outcomes. Any such record should be signed off as accurate by the employee/s and management. Any grievances or disputes will be settled using the following procedure: Stage 1 The employee, Workplace Representative [if appropriate] or advocate nominated by the employee [or group of employees] will contact the relevant corporate leader and attempt to settle the issue at that level. Note: Generally this will be the employee’s [or group of employees] immediate senior officer). If the employee wishes, they may be supported in such discussions by a Workplace Representative [if appropriate] or advocate of their choice. Stage 2 If the issue is not settled at Stage One, the employee and employer. (c) Such election must be made prior to the commencement nominated representative and if requested the Union Official, will meet with the relevant corporate leader and a representative from Organisational Development and/or delegate. The employee will provide copies of the period of service to which the earnings relate. (d) One change of a sacrificed amount will be permitted in an employee's anniversary year, which is 12 months from the date of commencement of employment, without incurring an administration charge ($50). Changing from full-time to part-time or part-time to full-time employment will not be classified as a change for administration charge purposes. (e) The amount sacrificed must not exceed any relevant superannuation guarantee contribution limitsupporting information e.g, diary notes etc. (f) The sacrificed portion of salary reduces the salary subject to PAYG Taxation deductions. (g) Any allowance, penalty rate, overtime payment for unused leave entitlements, other than any payments for leave taken whilst employed, shall be calculated be reference to the salary which would have applied to the employee in the absence of any salary sacrifice to superannuation. Payment for leave taken whilst employed will be at the post salary sacrificed amount. (h) Salary sacrifice arrangements can be cancelled by either the employer or employee at any time provided either party gives one months notice. The employer has the right to withdraw from offering salary sacrifice to employees without notice if there is any alteration to relevant Australian Taxation legislation. (i) Contributions payable by the employer in relation to the Superannuation Guarantee Legislation shall be calculated by reference to the salary which would have applied to the employee under this Agreement in the absence of any salary sacrifice. (j) Employers will not use any amount that is salary sacrificed by an employee to negate contributions payable under the Superannuation Guarantee Legislation. (k) The employee shall have the portion of payable salary that is sacrificed paid as additional employer superannuation contributions into the same superannuation fund that receives the employer's SGC contributions. (l) Nothing in this clause shall affect the right of an employer to maintain alternate arrangements with respect to salary sacrifice for employees.

Salary Sacrifice to Superannuation. (a) Salary Sacrifice to Superannuation means the option of making additional superannuation contributions by electing to sacrifice a portion of the gross earnings (pre pre-tax dollars) under the parent awards). This will give the effect of reducing the taxable income by the amount for of salary sacrificesacrificed. (b) Salary sacrifice to superannuation shall be offered to employees by mutual agreement between the employee and employerXxxxxx Jewish Hospital. (c) Such election must be made prior to the commencement of the period of service to which the earnings relate. (d) One change of a sacrificed amount will be permitted in an employee's anniversary year, which is 12 months from the date of commencement of employment, without incurring an administration charge ($50). Changing from full-time to part-time or part-time to full-full- time employment will not be classified as a change for administration charge purposes. (e) The amount sacrificed must not exceed any relevant superannuation guarantee contribution limit. (f) The sacrificed portion of salary reduces the salary subject to PAYG Taxation deductions. (g) Any allowance, penalty rate, overtime payment for unused leave entitlements, other than any payments for leave taken whilst employed, shall be calculated be by reference to the salary which would have applied to the employee in the absence of any salary sacrifice to superannuation. Payment for leave taken whilst employed will be at the post salary sacrificed amount. (h) Salary sacrifice arrangements can be cancelled by either Xxxxxx Jewish Hospital or the employer or employee at any time provided either party gives one months months’ notice. The employer Xxxxxx Jewish Hospital has the right to withdraw from offering salary sacrifice to employees without notice if there is any alteration to relevant Australian Taxation legislation. (i) Contributions payable by the employer Xxxxxx Jewish Hospital in relation to the Superannuation Guarantee Legislation shall be calculated by reference to the salary which would have applied to the employee under this Agreement in the absence of any salary sacrifice. (j) Employers Xxxxxx Jewish Hospital will not use any amount that is salary sacrificed by an employee to negate contributions payable under the Superannuation Guarantee Legislation. (k) The employee shall have the portion of payable salary that is sacrificed paid as additional employer superannuation contributions into the same superannuation fund that receives the employerXxxxxx Jewish Hospital's SGC contributions. (l) Nothing in this clause shall affect the right of an employer to maintain alternate arrangements with respect to salary sacrifice for employees.

Salary Sacrifice to Superannuation. (a) Salary Sacrifice to Superannuation means the option of making additional superannuation contributions by electing to sacrifice a portion of the gross earnings (pre tax dollars) under the parent awards. This will give the effect of reducing the taxable income by the amount for salary sacrifice. (b) Salary sacrifice to superannuation shall be offered to employees by mutual agreement between the employee and employer. (c) Such election must be made prior to the commencement of the period of service to which the earnings relate. (d) One change of a sacrificed amount will be permitted in an employee's ’s anniversary year, which is 12 months from the date of commencement of employment, without incurring an administration charge ($50). Changing from full-full time to part-part time or part-part time to full-full time employment will not be classified as a change for administration charge purposes. (e) The amount sacrificed must not exceed any relevant superannuation guarantee contribution limit. (f) The sacrificed portion of salary reduces the salary subject to PAYG Taxation taxation deductions. (g) Any allowance, penalty rate, overtime overtime, payment for unused leave entitlements, other than any payments for leave taken whilst employed, shall be calculated be by reference to the salary which would have applied to the employee in the absence of any salary sacrifice to superannuation. Payment for leave taken whilst employed will be at the post salary sacrificed amount. (h) Salary sacrifice arrangements can be cancelled by either the employer or employee at any time provided either party gives one (1) months notice. The employer has the right to withdraw from offering salary sacrifice to employees without notice if there is any alteration to relevant Australian Taxation legislation. (i) Contributions payable by the employer in relation to the Superannuation Guarantee Legislation shall be calculated by reference to the salary which would have applied to the employee under this Agreement the parent award in the absence of any salary sacrifice. (j) Employers will not use any amount that is salary sacrificed by an employee to negate contributions payable under the Superannuation Guarantee Legislation. (k) The employee shall have the portion of payable salary that is sacrificed paid as additional employer superannuation contributions into the same superannuation fund that receives the employer's ’s SGC contributions. (l) Nothing in this clause shall affect the right of an employer to maintain alternate arrangements with respect to salary sacrifice for employees.

Salary Sacrifice to Superannuation. (a) Salary Sacrifice to Superannuation means the option of making additional superannuation contributions by electing to sacrifice a portion of the gross earnings (pre tax dollars) under the parent awards. This will give the effect of reducing the taxable income by the amount for salary sacrifice. (b) Salary sacrifice to superannuation shall be offered to employees by mutual agreement between the employee and employer. (c) Such election must be made prior to the commencement of the period of service to which the earnings relate. (d) One change of a sacrificed amount will be permitted in an employee's anniversary year, which is 12 months from the date of commencement of employment, without incurring an administration charge ($50). Changing from full-time to part-time or part-time to full-time employment will not be classified as a change for administration charge purposes. (e) The amount sacrificed must not exceed any relevant superannuation guarantee contribution limit. (f) The sacrificed portion of salary reduces the salary not sacrificed is subject to PAYG Taxation deductions. (g) Any allowance, penalty rate, overtime payment for unused leave entitlements, other than any payments for leave taken whilst employed, shall be calculated be reference to the salary which would have applied to the employee in the absence of any salary sacrifice to superannuation. Payment for leave taken whilst employed will be at the post salary sacrificed amount. (h) Salary sacrifice arrangements can be cancelled by either the employer or employee at any time provided either party gives one months notice. The employer has the right to withdraw from offering salary sacrifice to employees without notice if there is any alteration to relevant Australian Taxation legislation. (i) Contributions payable by the employer in relation to the Superannuation Guarantee Legislation shall be calculated by reference to the salary which would have applied to the employee under this Agreement in the absence of any salary sacrifice. (j) Employers will not use any amount that is salary sacrificed by an employee to negate contributions payable under the Superannuation Guarantee Legislation. (k) The employee shall have the portion of payable salary that is sacrificed paid as additional employer superannuation contributions into the same superannuation fund that receives the employer's SGC contributions. (l) Nothing in this clause shall affect the right of an employer to maintain alternate arrangements with respect to salary sacrifice for employees.

Salary Sacrifice to Superannuation. (a) Salary Sacrifice Subject to Superannuation means the option of making additional superannuation contributions by electing to sacrifice a portion following conditions, an employee may elect with the agreement of the gross earnings employer (pre tax dollars) under the parent awards. This will give the effect of reducing the taxable income such an agreement shall not be unreasonably withheld by the amount employer) to salary sacrifice any part or all of his/her salary (including Award or Enterprise Agreement based salary/wages) to make additional contributions to the Local Government Superannuation Scheme (Local Super SA-NT). 24.1 As salary sacrifice is a complex matter, it is the employee’s responsibility to seek advice and fully understand all implications of salary sacrifice before seeking to enter into this arrangement. 24.2 The application shall be in writing on the form provided by Local Super SA-NT and shall detail the percentage of salary sacrificed. 24.3 Requests for salary sacrifice. (b) Salary sacrifice to superannuation must be for a minimum of 1% of gross salary and must be in whole percentages (ie 1%, 2% 3% etc). 24.4 A minimum of 4 weeks notice will need to be given by the employee of their intention to salary sacrifice or to change/rescind their salary sacrifice arrangements. 24.5 Any such arrangement shall be offered to employees by mutual agreement between the each individual employee and employerthe Council, provided that approval by the Council shall not be unreasonably withheld. (c) Such election must 24.6 Once established, an employee may change their salary sacrifice arrangements up to two times per calendar year, provided the required notice period of 4 weeks is given. 24.7 All payments for all types of leave, annual leave loading, superannuation, redundancy payments, termination payments, overtime, shift penalties will be calculated on the basis of the employee’s pre-sacrifice salary. 24.8 The employee shall bear the responsibility and costs associated with taxation and any other matters in respect of the salary sacrifice arrangements. This means that contributions made prior to the commencement of the period of service to which the earnings relate. (d) One change of a sacrificed amount local Government Superannuation Scheme will be permitted in an employee's anniversary year, which is 12 months from the date of commencement of employment, without incurring an administration charge adjusted ($50). Changing from full-time to part-time or part-time to full-time employment will not be classified as a change for administration charge purposes. (e) The amount sacrificed must not exceed any relevant superannuation guarantee contribution limit. (f) The sacrificed portion of salary reduces the salary subject to PAYG Taxation deductions. (g) Any allowance, penalty rate, overtime payment for unused leave entitlements, other than any payments for leave taken whilst employed, shall be calculated be reference to the salary which would have applied to the employee in the absence of any salary sacrifice to superannuation. Payment for leave taken whilst employed will be at the post salary sacrificed amount. (hemployee’s cost) Salary sacrifice arrangements can be cancelled by either the employer or employee at any time provided either party gives one months notice. The employer has the right to withdraw from offering salary sacrifice to employees without notice if there is any alteration to relevant Australian Taxation legislation. (i) Contributions take account of taxation payable by the employer in relation to the Superannuation Guarantee Legislation shall be calculated by reference to the salary which would have applied to the employee under this Agreement in the absence of any salary sacrifice. (j) Employers will not use any amount that is salary sacrificed by an employee to negate contributions payable under the Superannuation Guarantee Legislation. (k) The employee shall have the portion of payable salary that is sacrificed paid as additional employer superannuation contributions into the same superannuation fund that receives the employer's SGC those contributions. (l) Nothing in this clause shall affect 24.9 Salary sacrifice contributions will be treated as employer contributions and may be subject to the right of an employer superannuation surcharge and are likely to maintain alternate arrangements with respect to salary sacrifice for employeesbe preserved.

Salary Sacrifice to Superannuation. (a) Salary Sacrifice to Superannuation means the option of making additional superannuation contributions by electing to sacrifice a portion of the gross earnings (pre pre- tax dollars) under the parent awards). This will give the effect of reducing the taxable income by the amount for of salary sacrificesacrificed. (b) Salary sacrifice to superannuation shall be offered to employees by mutual agreement between the employee and employerXxxxxx Jewish Hospital. (c) Such election must be made prior to the commencement of the period of service to which the earnings relate. (d) One change of a sacrificed amount will be permitted in an employee's anniversary year, which is 12 months from the date of commencement of employment, without incurring an administration charge ($50). Changing from full-time to part-time or part-time to full-full- time employment will not be classified as a change for administration charge purposes. (e) The amount sacrificed must not exceed any relevant superannuation guarantee contribution limit. (f) The sacrificed portion of salary reduces the salary subject to PAYG Taxation deductions. (g) Any allowance, penalty rate, overtime payment for unused leave entitlements, other than any payments for leave taken whilst employed, shall be calculated be by reference to the salary which would have applied to the employee in the absence of any salary sacrifice to superannuation. Payment for leave taken whilst employed will be at the post salary sacrificed amount. (h) Salary sacrifice arrangements can be cancelled by either Xxxxxx Jewish Hospital or the employer or employee at any time provided either party gives one months months’ notice. The employer Xxxxxx Jewish Hospital has the right to withdraw from offering salary sacrifice to employees without notice if there is any alteration to relevant Australian Taxation legislation. (i) Contributions payable by the employer Xxxxxx Jewish Hospital in relation to the Superannuation Guarantee Legislation shall be calculated by reference to the salary which would have applied to the employee under this Agreement in the absence of any salary sacrifice. (j) Employers Xxxxxx Jewish Hospital will not use any amount that is salary sacrificed by an employee to negate contributions payable under the Superannuation Guarantee Legislation. (k) The employee shall have the portion of payable salary that is sacrificed paid as additional employer superannuation contributions into the same superannuation fund that receives the employerXxxxxx Jewish Hospital's SGC contributions. (l) Nothing in this clause shall affect the right of an employer to maintain alternate arrangements with respect to salary sacrifice for employees.

Salary Sacrifice to Superannuation. (ai) Salary Sacrifice to Superannuation means the option of making additional superannuation contributions by electing to sacrifice a portion of the gross earnings (pre pre-tax dollars) under the parent awards. This will give the effect of reducing the taxable income by the amount for salary sacrifice. (bii) Salary sacrifice to superannuation shall be offered to employees by mutual agreement between the employee and employer. (ciii) Such election must be made prior to the commencement of the period of service to which the earnings relate. (div) One (1) change of a sacrificed amount will be permitted in an employee's anniversary year, which is 12 twelve (12) months from the date of commencement of employment, without incurring an administration charge of fifty dollars ($50). Changing from full-time to part-time or part-time to full-full- time employment will not be classified as a change for administration charge purposes. (ev) The amount sacrificed must not exceed any relevant superannuation guarantee contribution limit. (fvi) The sacrificed portion of salary reduces the salary subject to PAYG Taxation deductions. (gvii) Any allowance, penalty rate, overtime payment for unused leave entitlements, other than any payments for leave taken whilst employed, shall be calculated be by reference to the salary which would have applied to the employee in the absence of any salary sacrifice to superannuation. Payment for leave taken whilst employed will be at the post salary sacrificed amount. (hviii) Salary sacrifice arrangements can be cancelled by either the employer or employee at any time provided either party gives one months (1) months’ notice. The employer has the right to withdraw from offering salary sacrifice to employees without notice if there is any alteration to relevant Australian Taxation legislation. (iix) Contributions payable by the employer in relation to the Superannuation Guarantee Legislation shall be calculated by reference to the salary which would have applied to the employee under this Agreement in the absence of any salary sacrifice. (jx) Employers will not use any amount that is salary sacrificed by an employee to negate contributions payable under the Superannuation Guarantee Legislation. (kxi) The employee shall have the portion of payable salary that is sacrificed paid as additional employer superannuation contributions into the same superannuation fund that receives the employer's SGC contributions. (lxii) Nothing in this clause Clause shall affect the right of an employer to maintain alternate arrangements with respect to salary sacrifice for employees.

Salary Sacrifice to Superannuation. (a) Salary Sacrifice to Superannuation means the option of making additional superannuation contributions by electing to sacrifice a portion of the gross earnings (pre pre-tax dollars) under the parent awards). This will give the effect of reducing the taxable income by the amount for salary sacrifice. (b) Salary sacrifice to superannuation shall be offered to employees by mutual agreement between the employee and employer. (c) Such election must be made prior to the commencement of the period of service to which the earnings relate. (d) One change of Changes to a sacrificed amount will be permitted in an employee's anniversary year, which is 12 the months from the date of commencement of employment, February and September without incurring an administration charge ($50)charge. Changing from full-time to part-time or part-time to full-time employment will not be classified as a change for administration charge purposes. (e) The amount sacrificed must not exceed any relevant superannuation guarantee contribution limit. (f) The sacrificed portion of salary reduces the salary subject to PAYG Taxation deductions. (g) Any allowance, penalty rate, overtime payment for unused leave entitlements, other than any payments for leave taken whilst employed, shall be calculated be by reference to the salary which would have applied to the employee in the absence of any salary sacrifice to superannuation. Payment for leave taken whilst employed will be at the post salary sacrificed amount. (h) Salary sacrifice arrangements can be cancelled by either the employer or employee at any time provided either party gives one months months’ notice. The employer has the right to withdraw from offering salary sacrifice to employees without notice if there is any alteration to relevant Australian Taxation legislation. (i) Contributions payable by the employer in relation to the Superannuation Guarantee Legislation shall be calculated by reference to the salary which would have applied to the employee under this Agreement in the absence of any salary sacrifice. (j) Employers will not use any amount that is salary sacrificed by an employee to negate contributions payable under the Superannuation Guarantee Legislation. (k) The employee shall have the portion of payable salary that is sacrificed paid as additional employer superannuation contributions into the same superannuation fund that receives the employer's SGC contributions. (l) Nothing in this clause shall affect the right of an employer to maintain alternate arrangements with respect to salary sacrifice for employees. (m) Long service leave accruals can be paid into superannuation at the employee’s election.

Salary Sacrifice to Superannuation. (a) 40.1 Salary Sacrifice to Superannuation means the option of making additional superannuation contributions by electing to sacrifice a portion of the gross earnings (pre tax dollars) under the parent awardsthis Agreement. This will give the effect of reducing the taxable income by the amount for salary sacrifice. (b) 40.2 Salary sacrifice to superannuation shall be offered to employees by mutual agreement between the employee and employer. (c) 40.3 Such election must be made prior to the commencement of the period of service to which the earnings relate. (d) 40.4 One change of a sacrificed amount will be permitted in an employee's anniversary year, which is 12 months from the date of commencement of employment, without incurring an administration charge ($50)charge. Changing from full-time to part-time or part-time to full-time employment will not be classified as a change for administration charge purposes. (e) 40.5 The amount sacrificed must not exceed any relevant superannuation guarantee contribution limit. (f) 40.6 The sacrificed portion of salary reduces the salary subject to PAYG Taxation deductions. (g) 40.7 Any allowance, penalty rate, overtime payment for unused leave entitlements, other than any payments for leave taken whilst employed, shall be calculated be reference to the salary which would have applied to the employee in the absence of any salary sacrifice to superannuation. Payment for leave taken whilst employed will be at the post salary sacrificed amount. (h) 40.8 Salary sacrifice arrangements can be cancelled by either the employer or employee at any time provided either party gives one months notice. The employer has the right to withdraw from offering salary sacrifice to employees without notice if there is any alteration to relevant Australian Taxation legislation. (i) 40.9 Contributions payable by the employer in relation to the Superannuation Guarantee Legislation shall be calculated by reference to the salary which would have applied to the employee under this the Agreement in the absence of any salary sacrifice. (j) 40.10 Employers will not use any amount that is salary sacrificed by an employee to negate contributions payable under the Superannuation Guarantee Legislation. (k) 40.11 The employee shall have the portion of payable salary that is sacrificed paid as additional employer superannuation contributions into the same superannuation fund that receives the employer's ’s SGC contributions. (l) 40.12 Nothing in this clause shall affect the right of an employer to maintain alternate arrangements with respect to salary sacrifice remuneration packaging for employees.

Salary Sacrifice to Superannuation. (a) Salary Sacrifice sacrifice to Superannuation superannuation means the option of making additional superannuation contributions by electing to sacrifice a portion of the gross earnings (pre tax dollars) under the parent awardsAgreement. This will give the effect of reducing the taxable income by the amount for salary sacrifice. (b) Salary sacrifice to superannuation shall be offered to employees Employees by mutual agreement between the employee Employee and employerEmployer. (c) Such election must be made prior to the commencement of the period of service to which the earnings relate. (d) One change of a sacrificed amount will be permitted in an employeeEmployee's anniversary year, which is 12 months from the date of commencement of employment, without incurring an administration charge ($50). Changing from full-time to part-time or part-time to full-time employment will not be classified as a change for administration charge purposes. (e) The amount sacrificed must not exceed any relevant superannuation guarantee contribution limit. (f) The sacrificed portion of salary reduces the salary subject to PAYG Taxation deductions. (g) Any allowance, penalty rate, overtime payment for unused leave entitlements, other than any payments for leave taken whilst employed, shall be calculated be by reference to the salary which would have applied to the employee Employee in the absence of any salary sacrifice to superannuation. Payment for leave taken whilst employed will be at the post salary sacrificed amount. (h) Salary sacrifice arrangements can be cancelled by either the employer Employer or employee Employee at any time provided either party gives one months months’ notice. The employer Employer has the right to withdraw from offering salary sacrifice to employees without notice if there is any alteration to relevant Australian Taxation legislation. (i) Contributions payable by the employer in relation to the Superannuation Guarantee Legislation shall be calculated by reference to the salary which would have applied to the employee Employee under this Agreement in the absence of any salary sacrifice. (j) Employers will not use any amount that is salary sacrificed by an employee to negate contributions payable under the Superannuation Guarantee Legislation. (k) The employee Employee shall have the portion of payable salary that is sacrificed paid as additional employer Employer superannuation contributions into the same superannuation fund that receives the employerEmployer's SGC contributions. (l) Nothing in this clause shall affect the right of an employer to maintain alternate arrangements with respect to salary sacrifice for employeesEmployees.

Salary Sacrifice to Superannuation. (a) ‌ 39.1. Salary Sacrifice to Superannuation means the option of making additional superannuation contributions by electing to sacrifice a portion of the gross earnings (pre tax dollars) under the parent awards. This will give the effect of reducing the taxable income by the amount for salary sacrifice. (b) 39.2. Salary sacrifice to superannuation shall be offered to employees by mutual agreement between the employee and employer. (c) 39.3. Such election must be made prior to the commencement of the period of service to which the earnings relate. (d) 39.4. One change of a sacrificed amount will be permitted in an employee's anniversary year, which is 12 months from the date of commencement of employment, without incurring an administration charge ($50). Changing from full-time to part-time or part-time to full-time employment will not be classified as a change for administration charge purposes. (e) 39.5. The amount sacrificed must not exceed any relevant superannuation guarantee contribution limit. (f) 39.6. The sacrificed portion of salary reduces the salary subject to PAYG Taxation deductions. (g) 39.7. Any allowance, penalty rate, overtime payment for unused leave entitlements, other than any payments for leave taken whilst employed, shall be calculated be reference to the salary which would have applied to the employee in the absence of any salary sacrifice to superannuation. Payment for leave taken whilst employed will be at the post salary sacrificed amount. (h) 39.8. Salary sacrifice arrangements can be cancelled by either the employer or employee at any time provided either party gives one months notice. The employer has the right to withdraw from offering salary sacrifice to employees without notice if there is any alteration to relevant Australian Taxation legislation. (i) 39.9. Contributions payable by the employer in relation to the Superannuation Guarantee Legislation shall be calculated by reference to the salary which would have applied to the employee under this Agreement in the absence of any salary sacrifice. (j) 39.10. Employers will not use any amount that is salary sacrificed by an employee to negate contributions payable under the Superannuation Guarantee Legislation. (k) 39.11. The employee shall have the portion of payable salary that is sacrificed paid as additional employer superannuation contributions into the same superannuation fund that receives the employer's SGC contributions. (l) 39.12. Nothing in this clause shall affect the right of an employer to maintain alternate arrangements with respect to salary sacrifice for employees.

Salary Sacrifice to Superannuation. (a) Salary Sacrifice to Superannuation means the option of making additional superannuation contributions by electing to sacrifice a portion of the gross earnings (pre pre-tax dollars) under the parent awards. This will give the effect of reducing the taxable income by the amount for salary sacrifice. (b) Salary sacrifice to superannuation shall be offered to employees by mutual agreement between the employee and employerXxxxxxxxxx Heart Clinic. (c) Such election must be made prior to the commencement of the period of service to which the earnings relate. (d) One change of a sacrificed amount will be permitted in an employee's anniversary year, which is 12 months from the date of commencement of employment, without incurring an administration charge ($50). Changing from full-time to part-time or part-time to full-time employment will not be classified as a change for administration charge purposes. (e) The amount sacrificed must not exceed any relevant superannuation guarantee contribution limit. (f) The sacrificed portion of salary reduces the salary subject to PAYG Taxation deductions. (g) Any allowance, penalty rate, overtime payment for unused leave entitlements, other than any payments for leave taken whilst employed, shall be calculated be reference to the salary which would have applied to the employee in the absence of any salary sacrifice to superannuation. Payment for leave taken whilst employed will be at the post salary sacrificed amount. (h) Salary sacrifice arrangements can be cancelled by either the employer Xxxxxxxxxx Heart Clinic or employee at any time provided either party gives one months months’ notice. The employer Xxxxxxxxxx Heart Clinic has the right to withdraw from offering salary sacrifice to employees without notice if there is any alteration to relevant Australian Taxation legislation. (i) Contributions payable by the employer Xxxxxxxxxx Heart Clinic in relation to the Superannuation Guarantee Legislation shall be calculated by reference to the salary which would have applied to the employee under this Agreement in the absence of any salary sacrifice. (j) Employers Xxxxxxxxxx Heart Clinic will not use any amount that is salary sacrificed by an employee to negate contributions payable under the Superannuation Guarantee Legislation. (k) The employee shall have the portion of payable salary that is sacrificed paid as additional employer superannuation contributions into the same superannuation fund that receives the employerXxxxxxxxxx Heart Clinic's SGC contributions. (l) Nothing in this clause shall affect the right of an employer Xxxxxxxxxx Heart Clinic to maintain alternate arrangements with respect to salary sacrifice for employees.

Salary Sacrifice to Superannuation. (a) Salary Sacrifice Subject to Superannuation means the option of making additional superannuation contributions by electing to sacrifice a portion following conditions, an employee may elect with the agreement of the gross earnings employer (pre tax dollars) under the parent awards. This will give the effect of reducing the taxable income such an agreement shall not be unreasonably withheld by the amount employer) to salary sacrifice any part or all of their salary (including Award or Enterprise Agreement based salary/wages) to make additional contributions to their choice of superannuation fund as outlined in Clause 28.1 above. As salary sacrifice is a complex matter, it is the employee’s responsibility to seek advice and fully understand all implications of salary sacrifice before seeking to enter into this arrangement. The application shall be in writing on the form provided by the relevant superannuation fund and shall detail the percentage of salary sacrificed. Requests for salary sacrifice. (b) Salary sacrifice to superannuation must be for a minimum of 1% of gross salary and must be in whole percentages (i.e. 1%, 2% 3% etc). The employee will need to provide a minimum of 4 (four) weeks’ notice of their intention to salary sacrifice or to change/rescind their salary sacrifice arrangements. Any such arrangement shall be offered to employees by mutual agreement between each individual employee and the organisation, provided that approval shall not be unreasonably withheld. Once established, an employee may change their salary sacrifice arrangements up to two times per calendar year, provided the required notice period of four (4) weeks is given. All payments for all types of leave, annual leave loading, superannuation, redundancy payments, termination payments, overtime and shift penalties will be calculated on the basis of the employee’s pre- sacrifice salary. The employee is responsible for costs associated with taxation and any other matters in respect of the salary sacrifice arrangements. Contributions made to the relevant superannuation fund will be adjusted (at the employee’s cost) to take account of taxation payable in relation to those contributions. Salary sacrifice contributions will be treated as employer contributions, may be subject to the superannuation surcharge, and are likely to be preserved. Field Staff Enterprise Agreement No. 7 2015 16 Clause 29 – Sickness and accident insurance plan The parties acknowledge that a sickness and accident insurance plan is provided by the employer for its employees. After the nominal expiry date of this Agreement, the insurance plan will continue to be provided. However should the capacity to provide the plan have detrimental impacts on the organisation, Council will review its position. During a period that an employee is absent from work and covered by Council’s sickness and accident insurance policy, no annual or sick leave is accrued; however, such absence does not break continuity of service for the purposes of calculating long service leave. Clause 30 – Grievance/dispute resolution procedure The parties to this Agreement acknowledge that effective communication plays a vital role in enhancing employee relations and preventing grievances or industrial disputation. Continuous improvement in the communication process will therefore be practised throughout the organisation. Of critical importance in this process is the need to resolve matters as quickly as possible and maintain high quality customer service. During the implementation of the Grievance/Dispute Resolution Procedure, work within the Council will proceed without stoppage or the imposition of any bans, work limitations or restrictions in which case the status quo shall remain in force, except in the case of genuine occupational health and safety issues. Note: This Procedure does not apply to matters covered by the Council’s Fair Treatment/Equal Opportunity procedure or the Preventing and Responding to Workplace Bullying Procedure which provides processes for managing grievances covered by those procedures. Copies of this procedure are available on the intranet or from Organisational Development. The parties agree to use all stages in the Grievance/Dispute Resolution Procedure to ensure that all issues receive prompt attention and are resolved if possible by conciliation within the Council. At each stage of the procedure a record should be made of the item and date of discussions and relevant outcomes. Any such record should be signed off as accurate by the employee/s and management. Any grievances or disputes will be settled using the following procedure: Stage 1 The employee, Workplace Representative [if appropriate] or advocate nominated by the employee [or group of employees] will contact the relevant corporate leader and attempt to settle the issue at that level. Note: Generally this will be the employee’s [or group of employees] immediate senior officer). If the employee wishes, they may be supported in such discussions by a Workplace Representative [if appropriate] or advocate of their choice. Stage 2 If the issue is not settled at Stage One, the employee and employer. (c) Such election must be made prior to the commencement nominated representative and if requested the Union Official, will meet with the relevant corporate leader and a representative from Organisational Development and/or delegate. The employee will provide copies of the period of service to which the earnings relate. (d) One change of a sacrificed amount will be permitted in an employee's anniversary year, which is 12 months from the date of commencement of employment, without incurring an administration charge ($50). Changing from full-time to part-time or part-time to full-time employment will not be classified as a change for administration charge purposes. (e) The amount sacrificed must not exceed any relevant superannuation guarantee contribution limitsupporting information e.g, diary notes etc. (f) The sacrificed portion of salary reduces the salary subject to PAYG Taxation deductions. (g) Any allowance, penalty rate, overtime payment for unused leave entitlements, other than any payments for leave taken whilst employed, shall be calculated be reference to the salary which would have applied to the employee in the absence of any salary sacrifice to superannuation. Payment for leave taken whilst employed will be at the post salary sacrificed amount. (h) Salary sacrifice arrangements can be cancelled by either the employer or employee at any time provided either party gives one months notice. The employer has the right to withdraw from offering salary sacrifice to employees without notice if there is any alteration to relevant Australian Taxation legislation. (i) Contributions payable by the employer in relation to the Superannuation Guarantee Legislation shall be calculated by reference to the salary which would have applied to the employee under this Agreement in the absence of any salary sacrifice. (j) Employers will not use any amount that is salary sacrificed by an employee to negate contributions payable under the Superannuation Guarantee Legislation. (k) The employee shall have the portion of payable salary that is sacrificed paid as additional employer superannuation contributions into the same superannuation fund that receives the employer's SGC contributions. (l) Nothing in this clause shall affect the right of an employer to maintain alternate arrangements with respect to salary sacrifice for employees.