Business Services Industry
[1543] Superannuation guarantee: who is an employee?(Brief Article)
Australasian Business Intelligence, September, 2004 by Jones, Stuart
Sep 03, 2004 (Weekly Tax Bulletin - ABIX via COMTEX)
The Australian Taxation Office (ATO) issued Draft Superannuation Guarantee Ruling SGR 2004/D1 on 25 August 2004. The Ruling provides guidance on what determines a person to be an "employee" as regards whether their employer needs to make superannuation guarantee payments for them under the "Superannuation Guarantee (Administration) Act 1992. The Ruling seeks to amplify section 12 of the Act as regards what defines someone as being a "common law employee". The ATO is requesting feedback on the Ruling, which replaces Superannuation Guarantee Ruling SGR 93/1 by 8 October 2004.
Publication Date: 27 August 2004
AUSTRALIAN TAXATION OFFICE
By Stuart Jones
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