Tax System Improvement

Superannuation Guarantee Ruling SGR 2009/2 - Update to OTE

There seems to be some outdated exclusions as to what is included as OTE 1. Make-up payments for Jury Service are not included in OTE for SG purposes, disadvantaging employees when they are compulsorily attending Jury service (Para 37. An employee may receive 'top-up payments', such as those made while serving on jury duty or with defence reserve forces, that make up some or all of the difference between any amount ...more »

Submitted by (@gtho351)
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