Superannuation Guarantee Determination

SGD 94/1W

Superannuation guarantee: how do the exemptions under sections 27 and 28 interact?

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FOI status:

Notice of Withdrawal

Superannuation Guarantee Determination SGD 94/1 is withdrawn with effect from today and is replaced by SGD 2003/5.

1. SGD 94/1 issued on 27 January 1994 and explains that salary and wages excluded by subsection 27(1) and section 28 of the Superannuation Guarantee (Administration) Act 1992 (SGAA) are still taken into account when calculating the total amount of salary or wages paid in the month for the purposes of subsection 27(2) of the SGAA. Since the Determination issued, there have been amendments to the SGAA, including amendments to section 28.

2. SGD 2003/5 issues today and reflects these legislative changes. It also clarifies the second example in SGD 94/1.

Commissioner of Taxation
1 October 2003

References

ATO references:
NO 2002/011971

Related Rulings/Determinations:

SGD 2003/5