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Superannuation Guarantee Determination

SGD 94/2W

Superannuation guarantee: how is an advance payment allocated to each of the contribution periods?

  • Please note that the PDF version is the authorised version of this withdrawal notice.
    This document incorporates revisions made since original publication. View its history and amending notices, if applicable.

FOI status:

may be released

Notice of Withdrawal

Superannuation Guarantee Determination SGD 94/2 is withdrawn with effect from today, and is replaced by SGD 2003/6.

1. SGD 94/2 issued on 10 February 1994 and contains information that is out of date given legislative amendments to the Superannuation Guarantee (Administration) Act 1992 to introduce the quarterly superannuation guarantee regime.

2. SGD 2003/6 reflects 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 2003/6

SGD 94/2W history
  Date: Version: Change:
  10 February 1994 Original ruling  
You are here 1 October 2003 Withdrawn  

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