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This final Superannuation Guarantee Determination was issued on 29 March 2006. It was previously released in draft form as draft SGC 2006/D1 issued on 29 March 2006: see 2006 TAXVINE 10(10)(31 March 2006). Its full title is "Superannuation guarantee: can an entity that is an employer of an individual for superannuation guarantee purposes only because of subsection 12(3) or 12(8) of the Superannuation Guarantee (Administration) Act 1992 enter into an effective 'salary' sacrifice arrangement with the individual such that the contributions to a complying superannuation fund or retirement savings account made under the arrangement in lieu of 'salary' for the individual are employer contributions?". The answer given to the question posed is Yes, provided the 'salary' sacrifice arrangement is effective.

For a copy of SGD 2006/2, go here

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