The Tax and Superannuation Laws Amendment (Green Army Programme) Regulation 2014 was registered on Fri 27.6.2014, to amend the Superannuation Guarantee (Administration) Regulations 1993 to ensure that the superannuation guarantee is not payable by Green Army service providers on allowance payments to Green Army Programme participants. The Regulation will also amend the Taxation Administration Regulations 1976 so that payments of the Green Army allowance are subject to withholding for tax purposes.
The Green Army Programme is a voluntary initiative, which will recruit young people aged between 17 and 24 years who are interested in protecting their local environment. The Programme will commence in July 2014 and be delivered by external service providers who will be directly responsible for the payment of Green Army allowances.
DATE OF EFFECT: The regulation will commence on 1 July 2014, ie the day on which the Social Security Legislation Amendment (Green Army Programme) Bill 2014 commences. That Bill awaits Royal Assent.
[LTN 122, 27/6/14]