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This edited version has been archived due to the length of time since original publication.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.

You cannot rely on this record in your tax affairs. It is not binding and provides you with no protection (including from any underpaid tax, penalty or interest). In addition, this record is not an authority for the purposes of establishing a reasonably arguable position for you to apply to your own circumstances. For more information on the status of edited versions of private advice and reasons we publish them, see PS LA 2008/4.

Edited version of your written advice

Authorisation Number: 1051327142271

Date of advice: 19 January 2018

Ruling

Subject: Ordinary time earnings

Question

Are earnings for work performed by casual employees, outside of a bandwidth of 0600 to 1700 Monday to Friday, considered to be overtime and not OTE for the purposes of subsection 6(1) of the Superannuation Guarantee Administration Act 1992 (‘SGAA’) for the period?

Answer

No. Please refer to ‘why we have made this decision’.

This advice applies for the following periods:

The arrangement commences on:

1 July 20XX

Relevant facts and circumstances

You lodged a private ruling application requesting our advice on what is considered OTE for casual employees who are engaged under the Operations classification of the Relevant Industry Award 20XX.

You spoke to an ATO officer and discussed the nature of the arrangement between the employer, the end-user and the casual employees.

You provided further information by email including attached weekly timesheets and payslips for casual employees during the period.

You provided further information by email including attached copies of a Deed of Agreement and Amendment, and a contract for the ‘Provision of Services’ (‘original contract’) between the employer and the end-user.

Based on the information provided, we considered the following to be relevant facts:

The sample of timesheets and payslips supplied by the employer indicate the following:

Subclause 10.3(a) of the Award states:

Clause 23.2 of the Award states that, except as provided otherwise in this clause, employees will be entitled to be paid:

Clause 23.5 of the Award states:

Clause 23.6 of the Award states:

Relevant legislative provisions

Superannuation Guarantee (Administration) Act 1992 subsection 6(1)

Reasons for decision

Why we have made this decision

Summary

Detailed reasoning

Question

Are earnings for work performed by casual employees, outside of a bandwidth of 0600 to 1700 Monday to Friday, considered to be overtime and not OTE for the purposes of subsection 6(1) of the SGAA for the period?

Answer

Conclusion


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