On 11 November 2019, the Commissioner issued his ‘Decision Impact Statement’ (DIS) on this case, which was about the meaning of ‘ordinary time earnings’ and ‘ordinary hours of work’ as used in the Superannuation Guarantee (Administration) Act 1992 (SGAA). See the related Tax Technical article about the SGC impact of the first instance decision.

See below for this DIS.

[Tax Month – November 2019]

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