ARTICLE · 18 MAY 2009

Super Contributions Changes – New ATO Ruling

Hunt & Hunt

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The Australian Taxation Office released a new ruling on 13 May 2009 (SGR 2009/2) which makes some significant alterations in relation to employer's requirements to pay superannuation guarantee contributions on certain components of the wage bill.

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The Australian Taxation Office released a new ruling on 13 May 2009 (SGR 2009/2) which makes some significant alterations in relation to employer's requirements to pay superannuation guarantee contributions on certain components of the wage bill.

This ruling comes into effect for payments made to employees in the quarter beginning 1 July 2009.

Superannuation guarantee contributions are required to be made on ordinary time earnings ("OTE"). The ruling alters what is considered to be part of OTE in two important respects and clarifies a third.

Overtime payments

Overtime payments are excluded from the definition of OTE.

The overtime ruling reverses a previous draft ruling that, if implemented, would have required employers to make substantial additional superannuation payments. It has been welcomed by employer groups.

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