Superannuation Guarantee Determination

SGD 94/5W

Superannuation guarantee: if a contribution to a fund is made by cheque, when is the contribution made?

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FOI status:

may be released

Notice of Withdrawal

Superannuation Guarantee Determination SGD 94/5 is withdrawn with effect from today and is replaced by SGD 2003/7.

1. SGD 94/5 issued on 14 April 1994 and deals with when a contribution is made if a payment to a fund is by cheque. It contains an example that does not reflect recent legislative changes.

2. The example contained in SGD 2003/7 is adjusted to reflect these legislative changes and issues today.

Commissioner of Taxation
1 October 2003

References

ATO references:
NO 2002/011971

Related Rulings/Determinations:

SGD 2003/7