Summary
Amends the
Superannuation (Salary) Regulations
(now renamed to the
Superannuation (CSS) Salary Regulations 1978
), with effect from 1 July 1986, to provide that individuals who were provided with rent-free housing on and after 1 July 1986 will not have the value of that housing included in their default superannuation salary. Also provides for an exemption to cover certain individuals.