Business Services Industry
[2001] Superannuation Guarantee: Employment agencies and labour hire firms.
Australasian Business Intelligence, December, 2005
Byline: Stuart Jones
Dec 11, 2005 (Weekly Tax Bulletin - ABIX via COMTEX) -- The Australian Taxation Office (ATO) issued Superannuation Guarantee Ruling SGR 2005/2 on 30 November 2005. The Ruling, which had
previously been issued in draft format as Draft Superannuation Guarantee Ruling 2005/D1, deals with the issue of who assumes
responsibility for payment of the superannuation guarantee under tripartite employment arrangements, which involve
intermediary firms such as labour hire companies. In order to determine someone is working for the intermediary firm or an end- user, the Ruling notes that the nature of any contract will determine this issue.
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