[279] Superannuation Guarantee: who is an employee?(Australia. Superannuation Guarantee (Administration) Act 1992)(Brief Article)

Australasian Business Intelligence, March, 2005 by Jones, Stuart

Mar 07, 2005 (Weekly Tax Bulletin - ABIX via COMTEX)

The Australian Taxation Office has released Superannuation Guarantee Ruling SGR 2005/1: who is an employee. The ruling explains when an individual is considered to be an "employee" under section 12 of the Superannuation Guarantee (Administration) Act 1992 (SGAA). The words "employee"' and "employer" in the SGAA have both their ordinary meaning and an extended meaning. Certain persons are treated as an employee for SGAA purposes even if they are not common law employees.

Publication Date: 25 February 2005

AUSTRALIAN TAXATION OFFICE 

By Stuart Jones

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