Superannuation Guarantee Determination

SGD 2003/7W

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

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FOI status:

Notice of Withdrawal

Superannuation Guarantee Determination SGD 2003/7 is withdrawn with effect from today.

1. Superannuation Guarantee Determination SGD 2003/7 is about contributions made to the trustee of a superannuation fund by cheque. This Determination considers whether a contribution will have been made, and if so, the timing of that contribution.

2. The issues covered by SGD 2003/7 are now covered in Draft Taxation Ruling TR 2009/D3.

Commissioner of Taxation
17 June 2009

Previously released as SGD 94/5.

References

ATO references:
NO 2006/20258