11B Salary sacrifice for motor vehicles and superannuation for office holders not subject to section 11A
(1) This section applies to office holders other than office holders to whom section 11A applies.(2) The employment benefits that an office holder may be provided with under this section are either or both of the following:(a) the provision of a motor vehicle for private use by the office holder,(b) the payment, on behalf of the office holder, of employee contributions to a superannuation scheme (except in the case of an office holder to whom the Judges’ Pensions Act 1953 applies).(3) An office holder to whom this section applies is entitled to be provided with any such employment benefit if:(a) the office holder elects by notice in writing to the Minister to be provided with that employment benefit, and(b) the Minister approves of the provision of that employment benefit, and(c) the salary otherwise payable to the office holder under section 11 is reduced by the cost of that employment benefit (being the cost determined under Division 4 of Part 3.1 of the Public Sector Employment and Management Act 2002 of a similar employment benefit under that Division).(4) An election referred to in subsection (3) (a) may, with the approval of the Minister, be revoked at any time.(5) This section has effect despite anything to the contrary in this Part.

Section 11B