Superannuation Guarantee Ruling

SGR 93/1ER - Erratum

Superannuation guarantee: Who is an employee?

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FOI status:

May be released

Erratum

Paragraph 3 of SGR 93/1 incorrectly refers to the Pay As You Earn (PAYE) provisions of the Income Tax Assessment Act 1936 as being Part IV Division 2. This should read Part VI Division 2.

COMMISSIONER OF TAXATION
1 April 1993

References

ATO references:
NO 92/9352-3

Legislative References:
ITAA - Part VI Div 2