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SGR 2008/D2 - Superannuation guarantee: meaning of the terms 'ordinary time earnings' and 'salary or wages'   flag 

[2008] ATODSGR SGR2008/D2
Australian Taxation Office
Australia - Commonwealth
5th November, 2008

Legislation Cited

Legislation Name Provision
Constitution
Superannuation Guarantee (Administration) Bill 1992 (Cth)
Bankruptcy Act 1966 (Cth)
Corporations Act 2001 (Cth) s11
Fringe Benefits Tax Assessment Act 1986 (Cth) s11
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth)
Long Service Leave (Commonwealth Employees) Act 1976 (Cth) s6, s11, s12
Superannuation Guarantee (Administration) Act 1992 (Cth) s6, s11
Taxation Administration Act�1953 (Cth)
Superannuation Laws Amendment (2004 Measures No. 2) Act 2004 (Cth)
Taxation Laws Amendment Act (No. 2) 1995 (Cth)

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
Abbott v Women's & Children's Hospital Inc [2003] SASC 145; (2003) 86 SASR 1 Supreme Court of South Australia Australia - South Australia 26 May 2003 AustLII flag 5
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
Rofin Australia Pty Ltd v Newton (1997) 78 IR 78 circa 1997 56
Commissioner of Taxation v Holmes (1995) 58 FCR 151; 138 ALR 59; (1995) 31 ATR 71 Federal Court of Australia Australia circa 1995 Legal Online / Westlaw flag 11
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
Technical Products Pty Ltd v State Government Insurance Office (Qld) [1989] HCA 24; (1989) 167 CLR 45; 85 ALR 173; (1989) 63 ALJR 392; (1989) 8 MVR 385; [1989] Aust Torts Reports 80-245; (1989) 5 ANZ Insurance Cases 60-914 High Court of Australia Australia - Commonwealth 2 May 1989 AustLII flag 213
Workers ’ Compensation Board of Queensland v Technical Products Pty Ltd [1988] HCA 49; (1988) 165 CLR 642; 81 ALR 260; 62 ALJR 561 High Court of Australia Australia - Commonwealth 27 Sep 1988 AustLII flag 206
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
Smith v FCT [1987] HCA 48; (1987) 164 CLR 513; 74 ALR 411; (1987) 19 ATR 274; 61 ALJR 539 High Court of Australia Australia - Commonwealth circa 1987 AustLII flag 170
Murdoch v Commissioner of Pay-roll Tax (Vic) (1980) 143 CLR 629; (1980) 31 ALR 637 Australia - Commonwealth circa 1980 Legal Online / Westlaw flag 36
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
Squatting Investment Co Ltd v FCT [1953] HCA 13; (1953) 86 CLR 570; (1953) 10 ATD 126; (1953) 5 AITR 496; (1953) 24 ATR 527 High Court of Australia Australia - Commonwealth 13 Apr 1953 AustLII flag 192
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
Adelaide Fruit & Produce Exchange Ltd v Taxation (SA), Deputy Commissioner for [1932] SAStRp 30; [1932] SASR 116; (1932) 2 ATD 1 Supreme Court of South Australia Australia - South Australia 22 Jul 1932 AustLII flag 2
Midland Railway Co v Sharpe [1904] UKLawRpAC 31; [1904] AC 349 United Kingdom 17 May 1904 CommonLII flag 30
Murdoch v Commissioner of Pay-roll Tax (Vic) (1980) 143 CLR 629; (1980) 31 ALR 637 Australia - Commonwealth circa 1989 Legal Online / Westlaw flag 36

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