Superannuation Guarantee Ruling

SGR 2005/1W

Superannuation guarantee: who is an employee?

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Notice of Withdrawal

Superannuation Guarantee Ruling SGR 2005/1 is withdrawn with effect from 26 June 2024.

1. SGR 2005/1 explains when an individual is considered to be an 'employee' under section 12 of the Superannuation Guarantee (Administration) Act 1992.

2. Certain statements in SGR 2005/1 are no longer current due to developments in case law in the context of the Superannuation Guarantee (Administration) Act 1992. The Ruling is therefore withdrawn.

3. The views in this Ruling have been updated and incorporated into Appendix 2 of Draft Taxation Ruling TR 2023/4DC1 Income tax: pay as you go withholding – who is an employee?

Commissioner of Taxation
25 June 2024

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

References

ATO references:
NO 1-UYVPMOG

ISSN: 2205-619X
SGR 2005/1W history
  Date: Version: Change:
  23 February 2005 Original ruling  
You are here 25 June 2024 Withdrawal notice