SGcharge

Sladen Snippet – payments to contractor not subject to superannuation guarantee

Sladen Snippet – payments to contractor not subject to superannuation guarantee

In the recent decision of MWWD v FC of T 2020 ATC (16 October 2020), the Administrative Appeals Tribunal (AAT) found that payments to a contractor repair technician did not trigger a superannuation contribution/charge obligation under the Superannuation Guarantee (Administration) Act 1992 (Cth) (SG Act).