Superannuation Guarantee Ruling

SGR 94/1W

Superannuation guarantee: Earnings bases

  • Please note that the PDF version is the authorised version of this withdrawal notice.
    This document incorporates revisions made since original publication. View its history and amending notices, if applicable.

Notice of Withdrawal

Superannuation Guarantee Ruling SGR 94/1 is withdrawn with effect from today.

1. This Ruling explained what an earnings base is for the purposes of the Superannuation Guarantee (Administration) Act 1992 (SGAA).

2. Prior to 1 July 2008, scope existed for certain employers to determine their superannuation guarantee (SG) obligations by reference to various earnings bases.

3. From 1 July 2008, employers are required to determine their SG obligations by reference to 'ordinary time earnings', as it is defined in the SGAA. SG obligations can no longer be determined by reference to any other earnings bases.

4. Superannuation Guarantee Ruling SGR 94/4 discusses 'ordinary time earnings' for the purposes of the SGAA.

Commissioner of Taxation
30 July 2008

References

ATO references:
NO 2006/20258

ISSN 1038-7463

Subject References:
default earnings base
earnings base
flat dollar amounts
maximum contributions base
standard employee

Legislative References:
SGAA 13
SGAA 14
SGAA 15
SGAA 25A

SGR 94/1W history
  Date: Version: Change:
  21 April 1994 Original ruling  
You are here 30 July 2008 Withdrawn  

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