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On 25 June 2014 the ATO issued an addendum to superannuation guarantee determination SGD 2005/2 "Superannuation guarantee: is a contribution to a complying superannuation fund or a retirement savings account for the benefit of an employee made when the employer makes the contribution to a clearing house (other than an approved clearing house)?": notice of addendum SGD 2005/2A2.

The addendum amends SGD 2005/2 to reflect the addition of the ATO as an “approved clearing house” under regulation 7AE of the Superannuation Guarantee (Administration) Regulations 1993, as amended by the Tax and Superannuation Laws Amendment (2014 Measures No 1) Regulation 2014.

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