22 Jan 099 SGC: payments made to sportspersons - SGR 2009/1This final Superannuation Guarantee Ruling was issued on 21 January 2009. It was previously released in draft form as SGR 2008/D1.
This Ruling explains the Commissioner's view of how the definition of 'employee' and 'employer' contained in s 12(8) of the Superannuation Guarantee (Administration) Act 1992 (SGAA) applies to sportspersons and persons providing services in connection with sporting activities. It further discusses whether prize monies and other payments made to sportspersons are 'salary or wages' under s 11(1)(d) of the SGAA and are 'ordinary time earnings' under s 6(1) of the SGAA.
For a copy of SGR 2009/1, go here.