Superannuation Guarantee Determination

SGD 93/4W

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Superannuation Guarantee Determination SGD 93/4 is withdrawn.

It is replaced by Superannuation Guarantee Determination SGD 98/2 which issued today.

Commissioner of Taxation
25 November 1998


ATO references:
NO NAT 98/12605-8

ISSN 1038-7455
SGD 93/4W history
  Date: Version: Change:
  11 February 1993 Original ruling  
You are here 25 November 1998 Withdrawn  

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