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Q&A: Ordinary time earnings

Taxation in Australia | 1 Sep 09
 
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Published on 01 Sep 09 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The Tax Team at Kelly & Co. Lawyers considers the Commissioner’s interpretation of the term “ordinary time earnings” for superannuation guarantee purposes in light of the recent release of Superannuation Guarantee Ruling 2009/2.

Author profiles

Matthew Allan ATI
Matthew is a Senior Associate in Kelly & Co's Corporate and Commercial division and, in addition to undertaking general commercial work, practices in the areas of Superannuation and Taxation. - Current at 12 April 2017
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Annerly Squires
Annerly is a Solicitor with Kelly & Co. Lawyers. - Current at 28 July 2014
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Marc Romaldi CTA
Photo of author, Marc ROMALDI Marc's tax law experience comes from over 14 years practising in accounting and legal spheres in both domestic and international environments. Capital gains tax, general income tax, international tax, stamp duty, GST, superannuation and fringe benefits tax all form part of Marc's tax law skill set. This expertise is used to advise ASX-listed companies, private enterprises and high net worth individuals on the commercial and tax implications of structuring, restructuring, acquisitions and sales. Marc's customer base appreciates his ability to understand their business, distil complex legal issues and achieve practical outcomes. Those customers come from a variety of industries, with Marc having particular expertise in the pharmacy and property industries. - Current at 01 July 2015
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