Superannuation Guarantee Determination

SGD 95/1W

Is a Visiting Medical Officer (VMO) an employee for Superannuation Guarantee purposes?

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FOI status:

may be released

Notice of Withdrawal

Superannuation Guarantee Determination SGD 95/1 is withdrawn with effect from today.

1. Superannuation Guarantee Determination SGD 95/1, which issued on 1 June 1995, provided the Commissioner's view that generally, a Visiting Medical Officer (VMO) was an employee for the purposes of the Superannuation Guarantee (Administration) Act 1992 (SGAA).

2. SGD 95/1 makes reference to Superannuation Guarantee Ruling SGR 93/1, which was withdrawn 25 August 2004 and replaced by Superannuation Guarantee Ruling SGR 2005/1.

3. The current principles to be applied in determining whether a person is an employee for the purposes of the SGAA may be found in Superannuation Guarantee Rulings SGR 2005/1 Superannuation guarantee: who is an employee? and SGR 2005/2 Superannuation guarantee: work arranged by intermediaries.

4. Also the nature of arrangements used by the hospitals to engage VMOs as contained in SGD 95/1 may not accurately describe the current nature of arrangements used by hospitals to engage VMOs.

5. SGD 95/1 is therefore withdrawn.

Commissioner of Taxation
30 August 2006

References

ATO references:
NO 2005/18404