ATO Rulings and Determinations
Superannuation guarantee: sportspersons
21.01.2009
The Commissioner has issued a final ruling which explains the ATO’s view of how the definition of “employee” and “employer” contained in sec 12(8) of the Superannuation Guarantee (Administration) Act 1992 (“SGAA”) applies to sportspersons and persons providing services in connection with sporting activities (SGR 2009/1). The ruling also discusses whether prize monies and other payments made to sportspersons are “salary or wages” under sec 11(1)(d) SGAA and are “ordinary time earnings” under sec 6(1) SGAA.
In addition, the ruling considers whether the definition of “employee” and “employer” in sec 12(1) SGAA or the extended definitions of “employee” and “employer” in sec 12(3) SGAA may apply to sportspersons and persons providing services in connection with sporting activities.
