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This edited version has been archived due to the length of time since original publication. It should not be regarded as indicative of the ATO's current views. The law may have changed since original publication, and views in the edited version may also be affected by subsequent precedents and new approaches to the application of the law.

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Edited version of private advice

Authorisation Number: 1012670680067

Advice

Subject: Superannuation guarantee and ordinary time earnings

Question 1

Does the allowances paid to employees form part of ordinary time earnings (OTE) under subsection 6(1) of the Superannuation Guarantee (Administration) Act 1992 (SGAA)?

Advice

Yes. Both payments form part of OTE under subsection 6(1) of the SGAA.

Please refer to 'Reasons for decision'.

This advice applies for the following period:

Year ended 30 June 2014

Year ended 30 June 2015

Year ended 30 June 2016

Year ended 30 June 2017

Year ended 30 June 2018

Relevant facts and circumstances

Reasons for Decision

Summary

Detailed reasoning

Allowances

Application to the circumstances


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