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SGR 2009/2 - Superannuation guarantee: meaning of the terms 'ordinary time earnings' and 'salary or wages'   flag 

[2009] ATOSGR SGR2009/2
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Constitution
Taxation Laws Amendment Bill (No. 4) 1993 (Cth)
Fringe Benefits Tax Assessment Act 1986 (Cth)
Income Tax Assessment Act 1997 (Cth)
Migration Act 1958 (Cth)
Petroleum (Timor Sea Treaty) Act 2003 (Cth)
Superannuation Guarantee (Administration) Act 1992 (Cth) s6, s11
Taxation Administration Act 1953 (Cth) s11
Migration Regulations 1994 (Cth)
Superannuation Laws Amendment (2004 Measures No. 2) Act 2004 (Cth)
Taxation Laws Amendment Act 1994 (Cth)
Workplace Relations Act 1996 (Cth) s264

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Prushka Fast Debt Recovery Pty Ltd v Commissioner of Taxation [2008] AATA 762; 73 ATR 568 Administrative Appeals Tribunal Australia 28 Aug 2008 AustLII flag 3
Australian Communication Exchange Ltd v Deputy Commissioner of Taxation [2003] HCA 55; (2003) 201 ALR 271; (2003) 77 ALJR 1806; (2003) 53 ATR 834 High Court of Australia Australia - Commonwealth 1 Oct 2003 AustLII flag 77
Quest Personnel Temping Pty Ltd v Commissioner of Taxation [2002] FCA 85; (2002) 116 FCR 338; (2002) 49 ATR 84 Federal Court of Australia Australia - Commonwealth 12 Feb 2002 AustLII flag 15
Roads and Traffic Authority of NSW v FCT [1993] FCA 314; (1993) 43 FCR 223; (1993) 116 ALR 482; (1993) 26 ATR 76 Federal Court of Australia Australia - Commonwealth 5 Jul 1993 AustLII flag 95
Catlow v Accident Compensation Commission [1989] HCA 43; [1989] CLR 543; (1989) 167 CLR 543; 87 ALR 663; (1989) 63 ALJR 619 High Court of Australia Australia - Commonwealth 5 Oct 1989 AustLII flag 121
State Chamber of Commerce and Industry v The Commonwealth The Second Fringe Benefits Tax Case [1987] HCA 38; (1987) 163 CLR 329; 73 ALR 161; (1987) 19 ATR 103; 61 ALJR 459 High Court of Australia Australia - Commonwealth 2 Sep 1987 AustLII flag 109
Kezich v Leighton Contractors Pty Ltd [1974] HCA 50; (1974) 131 CLR 362; 5 ALR 549; 48 ALJR 423 High Court of Australia Australia - Commonwealth 22 Oct 1974 AustLII flag 51
Mutual Acceptance Co Ltd v FCT [1944] HCA 34; (1944) 69 CLR 389; [1945] ALR 1; (1944) 7 ATD 506 High Court of Australia Australia - Commonwealth 4 Dec 1944 AustLII flag 124

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