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Superannuation Guarantee Ruling

SGR 93/2W

Independent agencies: service firms, labour hire firms and employment agencies

Attention This document has changed over time. View its history.

FOI status: may be released

Notice of Withdrawal

Superannuation Guarantee Ruling SGR 93/2 is withdrawn with effect from today.

1. SGR 2005/D1 will replace SGR 93/2 from 1 June 2005 as the Tax Office view on work arranged by intermediaries.

2. The issues previously dealt with in SGR 93/2 are addressed in SGR 2005/D1.

3. The new Ruling makes reference to a number of judicial developments which have occured since SGR 93/2 was released.

4. These judicial developments provide further clarity of the nature of working arrangements involving intermediaries.

Commissioner of Taxation

1 June 2005


ATO references:
NO  2003/11684

ISSN 1039-7463

SGR 93/2W history   Top  
   Date   Version   Change 
    1 April 1993   Original ruling   
 You are here ®   1 June 2005   Withdrawn   


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