Section 27 — Superannuation Guarantee (Administration) Act 1992: Salary or wages: general exclusions

The following salary or wages are not to be taken into account for the purpose of making a calculation under section 19: (b) salary or wages paid to an employee who is not a resident of Australia for work done outside Australia (except to the extent that the salary or wages relate to employment covered by a certificate under section 15C); (c) salary or wages paid by an employer who is not a resident of Australia to an employee who is a resident of Australia for work done outside Australia; (ca) salary or wages paid by an employer to an employee who is not a resident of Australia for work done in the Joint Petroleum Development Area (within the meaning of the Petroleum (Timor Sea Treaty) Act 2003); (d) salary or wages paid to an employee who is a prescribed employee for the purposes of this paragraph; (e) salary or wages prescribed for the purposes of this paragraph.