The Australia Taxation Office has recently released Superannuation Guarantee Ruling SGR 2005/D1, in relation to Superannuation liability on payments made to Employees and Contract Workers. These arrangements are effective from 25th February 2005.

Under the Superannuation Guarantee (Administration) Act 1992, an employer is generally required to provide Superannuation Guarantee support to Individuals engaged under a contract which is wholly or principally for their labour.

A web-based decision Tool is now available on the ATO Website - Go to www.ato.gov.au - then select "For Business", then select "Employer Essentials", then select "Tax Rates,calculators and tools", then select "Other Calculators and Tools"

Details of this are contained in ATO Media Release 2007/22.