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Superannuation Guarantee Ruling (SGR 2009/2) : Meaning of ordinary time earnings (OTE) & salary and wages

The ATO have recently issued a final ruling (SGR 2008/2) that updates their interpretation of both ordinary time earnings (OTE) and salary and wages for Superannuation Guarantee (SG) purposes. This ruling comes into effect for payments made to employees in the quarter beginning on 1 July 2009 and all later quarters. It replaces previous rulings SGR 94/4 (OTE) and SGR.

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