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On 19 May 2010, the ATO withdrew the following Superannuation Guarantee Ruling with effect from the same day.

  • SGR 94/2 Superannuation guarantee: extension of time under the Superannuation Guarantee (Administration) Act 1992

Section 48(1) of the SGAA which gave the Commissioner the power to extend the time for payment of an amount of superannuation guarantee charge has been repealed and is replaced by s 255-10 of Schedule 1 to the Taxation Administration Act 1953. Section 255-10 of Schedule 1 to the TAA has effect on and from 1 July 2000. SGR 94/2 does not therefore apply to a request for deferment of time to lodge a superannuation guarantee statement or to pay the superannuation guarantee charge received on or after 1 July 2000.

For a copy of the Notice of Withdrawal, go here


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