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On 24 February 2010, the ATO issued an Addendum to SGR 2009/1 (Superannuation guarantee: meaning of the terms "ordinary time earnings" and "salary or wages"

The Addendum amends Superannuation Guarantee Ruling SGR 2009/1 to take into account the withdrawal of Superannuation Guarantee Rulings SGR 94/4 and SGR 94/5 on 1 July 2009 and the replacement of those Rulings with Superannuation Guarantee Ruling SGR 2009/2. SGR 2009/2 expands upon and clarifies the Commissioner's view on the meaning of "ordinary time earnings" (OTE) and also deals with the relationship between OTE and "salary or wages".

For a copy of SGR 2009/1A1, go here


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