Superannuation Guarantee Ruling

SGR 2009/2W

Superannuation guarantee: meaning of the terms 'ordinary time earnings' and 'salary or wages'

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Notice of Withdrawal

Superannuation Guarantee Ruling SGR 2009/2 is withdrawn with effect from 1 July 2026.

1. SGR 2009/2 explains the meaning of 'ordinary time earnings' (OTE) as defined in subsection 6(1) of the Superannuation Guarantee (Administration) Act 1992 (SGAA). The Ruling also explains the meaning of 'salary or wages' defined in section 11 of the SGAA.

2. From 1 July 2026, the relevant provisions of the SGAA are substantially amended by the Treasury Laws Amendment (Payday Superannuation) Act 2025 introducing a new concept of 'qualifying earnings' as the amount of earnings on which individual superannuation guarantee amounts are calculated. The concept of OTE has been incorporated into qualifying earnings. The concept of 'salary or wages' is no longer relevant in the SGAA. SGR 2009/2 is therefore withdrawn.

3. To the extent that the views in SGR 2009/2 remain relevant under the amended legislation, they have been incorporated into draft Law Companion Ruling LCR 2026/D1 Payday Super: qualifying earnings.

Commissioner of Taxation
30 June 2026

© 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 1-18AT45PM