Superannuation Guarantee Ruling

SGR 93/2W

Independent agencies: service firms, labour hire firms and employment agencies

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FOI status:

Notice of Withdrawal

Superannuation Guarantee Ruling SGR 93/2 is withdrawn with effect from today.

1. SGR 2005/D1 will replace SGR 93/2 from 1 June 2005 as the Tax Office view on work arranged by intermediaries.

2. The issues previously dealt with in SGR 93/2 are addressed in SGR 2005/D1.

3. The new Ruling makes reference to a number of judicial developments which have occured since SGR 93/2 was released.

4. These judicial developments provide further clarity of the nature of working arrangements involving intermediaries.

Commissioner of Taxation
1 June 2005

References

ATO references:
NO 2003/11684