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What is the effect on the Superannuation Guarantee (Administration) Act 1992 (SGAA) of the High Court decision in Re Finance Sector Union of Australia; ex parte Financial Clinic (Vic.) Pty. Ltd . (1993) 67 ALJR 687?

Notice of Withdrawal

SGD 94/6 sets out the Commissioner's view on the implications of the decision of the High Court in Re Finance Sector Union of Australia; ex parte Financial Clinic (Vic.) Pty. Ltd. (1993) 67 ALJR 687 for the operation of the Superannuation Guarantee (Administration) Act 1992 (SGAA).

The provisions considered by the High Court in this case and addressed by SGD 94/6 were repealed with effect from 1 July 2008. The issue addressed by the Determination has no relevance to the current operation of the SGAA.

SGD 94/6 is therefore withdrawn without replacement.

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