Superannuation Guarantee Determination

SGD 98/2W

Superannuation Guarantee: are superannuation contributions, which result from a salary sacrifice arrangement, made by the employer or are they made by the employee?

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FOI status:

may be released


Superannuation Guarantee Determination SGD 98/2 is withdrawn with effect from today.

Taxation Ruling TR 2001/10 sets out the ATO view on how the taxation and superannuation laws apply to salary sacrifice arrangements. Paragraphs 115 to 118 of Taxation ruling TR 2001/10 cover the superannuation guarantee implications of an employer making a superannuation contribution to a complying superannuation fund as a retirement savings account under a salary sacrifice arrangement.

Commissioner of Taxation
7 November 2001


ATO references:
NO T2001/014151

ISSN 1038 - 8982
SGD 98/2W history
  Date: Version: Change:
  25 November 1998 Original ruling  
You are here 7 November 2001 Withdrawn