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26 Jun 088 SGC: ordinary time earnings - new regs

Superannuation Guarantee (Administration) Amendment Regulations 2008 (No 1) was made on 24 June 2008 and registered on the Federal Register of Legislative Instruments on 25 June 2008 as Select Legislative Instrument 2008 No 132. The Regulations amend the Superannuation Guarantee (Administration) Regulations 1993 to provide a framework for the use of 'ordinary time earnings' as the earnings base for defined benefit superannuation schemes for the purposes of the superannuation guarantee.

For a copy of Superannuation Guarantee (Administration) Amendment Regulations 2008 (No 1), go here

For a copy of the Explanatory Statement, click on ES/Supp Material

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