31 Jul 088 Withdrawal of SGR 94/1 (Superannuation guarantee: Earnings bases)On 30 July 2008, the ATO withdrew Superannuation Guarantee Ruling SGR 94/1 (Superannuation guarantee: Earnings bases) with immediate effect. From 1 July 2008, employers are required to determine their superannuation guarantee (SG) obligations by reference to "ordinary time earnings", as it is defined in the Superannuation Guarantee (Administration) Act 1992 (SGAA). SG obligations can no longer be determined by reference to any other earnings bases. Superannuation Guarantee Ruling SGR 94/4 discusses "ordinary time earnings" for the purposes of the SGAA.
For a copy of SGR 94/1W, go here