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04 Sep 08 Superannuation guarantee: payments made to sportspersons - SGR 2008/D1

This draft Superannuation Guarantee Ruling was released on 3 September 2008 for public comment by 17 October 2008. The draft Ruling explains the Commissioner's view of how the definition of 'employee' and 'employer' contained in s 12 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 2008/D1, go here

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