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Q&A: Ordinary time earnings


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

Marc Romaldi CTA
Photo of author, Marc ROMALDI Marc Romaldi, CTA, has over 14 years tax law experience from 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. - Current at 22 January 2018
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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 01 August 2010
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Annerly Squires
Annerly is a Solicitor with Kelly & Co. Lawyers. - Current at 01 October 2010
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