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

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.