Superannuation Guarantee Determination

SGD 94/5W

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

  • Please note that the PDF version is the authorised version of this withdrawal notice.
    This document has changed over time. View its history.

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Superannuation Guarantee Determination SGD 94/5 is withdrawn with effect from today and is replaced by SGD 2003/7.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

ISSN: 1038-745

Related Rulings/Determinations:

SGD 2003/7

SGD 94/5W history
  Date: Version: Change:
  14 April 1994 Original ruling  
You are here 1 October 2003 Withdrawn  

Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).