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SGD 2003/7Wwithdrawnchange

Superannuation guarantee: if a contribution to a fund is made by cheque, when is the contribution made?

Notice of Withdrawal

Superannuation Guarantee Determination SGD 2003/7 is about contributions made to the trustee of a superannuation fund by cheque. This Determination considers whether a contribution will have been made, and if so, the timing of that contribution.

The issues covered by SGD 2003/7 are now covered in Draft Taxation Ruling TR 2009/D3.

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