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On 29 September 2010 the ATO issued Addendum SGD 2005/2A1 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?)

The Addendum is intended to ensure that SGD 2005/2 does not apply to a contribution made to an approved clearing house. Amendments made to the Superannuation Guarantee (Administration) Act 1992 (SGAA 1992) by the Tax Laws Amendment (2010 Measures No 1) Act 2010 have the effect that the law applies differently to contributions made to an approved clearing house.

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