ARTICLE · 10 JULY 2009

Superannuation Guarantee Ruling SGR 2009/2

Norton Rose Fulbright Australia

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New Superannuation Guarantee Ruling introduces significant changes to the definition of Ordinary Time Earnings: Implications for Employers

AustraliaEmployment and HR

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Article by Sally Woodward and Alexandra Wolfsohn

New Superannuation Guarantee Ruling introduces significant changes to the definition of Ordinary Time Earnings: Implications for Employers

On 13 May 2009 the Australian Taxation Office (ATO) released Superannuation Guarantee Ruling SGR 2009/2. This Ruling makes some significant changes to the interpretation of what constitutes ordinary time earnings for the purposes of determining superannuation contributions and could have significant implications for employers. The Ruling is a change in interpretation of the legislation, and not a change to the legislation itself.

SGR 2009/2 will apply from 1 July 2009 and replaces Superannuation Guarantee Ruling SGR 94/4.

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