Superannuation Guarantee: are superannuation contributions, which result from a salary sacrifice arrangement, made by the employer or are they made by the employee?

Superannuation Guarantee Determination SGD 98/2 is withdrawn with effect from today.

Taxation Ruling TR 2001/10 sets out the ATO view on how the taxation and superannuation laws apply to salary sacrifice arrangements. Paragraphs 115 to 118 of Taxation ruling TR 2001/10 cover the superannuation guarantee implications of an employer making a superannuation contribution to a complying superannuation fund as a retirement savings account under a salary sacrifice arrangement.