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SGR 2005/1 explains when an individual is considered to be an 'employee' under section 12 of the Superannuation Guarantee (Administration) Act 1992.

Certain statements in SGR 2005/1 are no longer current due to developments in case law in the context of the Superannuation Guarantee (Administration) Act 1992. The Ruling is therefore withdrawn.

The views in this Ruling have been updated and incorporated into Appendix 2 of Draft Taxation Ruling TR 2023/4DC1 Income tax: pay as you go withholding – who is an employee?