Superannuation Guarantee Ruling
SGR 93/1ER - Erratum
Superannuation guarantee: Who is an employee?
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Please note that the PDF version is the authorised version of this ruling.View the consolidated version for this notice.
FOI status:
May be releasedErratum
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
ISSN 1038 - 7463
Legislative References:
ITAA - Part VI Div 2
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