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Superannuation Guarantee Ruling SGR 94/5, which issued on 15 September 1994, explained the meaning of the words 'salary or wages' in the Superannuation Guarantee (Administration) Act 1992.

SGR 94/5 is replaced by Superannuation Guarantee Ruling SGR 2009/2 Superannuation guarantee: meaning of the terms 'ordinary time earnings' and 'salary or wages', which issued on 13 May 2009. This Ruling applies to payments made to employees in the quarter beginning on 1 July 2009 and all later quarters. SGR 2009/2 expands upon and clarifies the Commissioner's view on the meaning of 'salary or wages' and also deals with the relationship between 'salary or wages' and 'ordinary time earnings'.