Superannuation Guarantee Ruling
SGR 93/1W
Superannuation guarantee: Who is an employee?
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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 releasedNotice of Withdrawal
Superannuation Guarantee Ruling SGR 93/1 is withdrawn from 25 August 2004.
1. Superannuation Guarantee Ruling SGR 93/1, which issued on 18 March 1993 deals with the issue of the meaning of employee in section 12 of the Superannuation Guarantee (Administration) Act 1992 (SGAA). Since SGR 93/1 issued, there have been a number of legislative and judicial developments which have relevance to the definition of 'employee' in section 12 of the SGAA. SGR 93/1 is therefore no longer an accurate and comprehensive statement of the law.
2. Superannuation Guarantee Ruling SGR 2004/D1, which issued on 25 August 2004, sets out the Commissioner's considered but preliminary view of who is an employee within the meaning of the SGAA in light of the latest legislative and judicial developments.
Commissioner of Taxation
27 October 2004
References
ATO references:
NO 2003/11684
Date: | Version: | Change: | |
18 March 1993 | Original ruling | ||
1 April 1993 | Consolidated ruling | Erratum | |
You are here | 27 October 2004 | Withdrawn |
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