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    superannuation guarantee

    Superannuation guarantee
    30 Apr 2019

    ATO warning regarding annual leave loading and OTE

    by robert |

    The ATO has recently warned employers that it considers that annual leave loading should normally be part of ordinary time earnings (‘OTE’) for superannuation guarantee (‘SG’) purposes, unless it is referrable to a “lost opportunity to work overtime”. Therefore, if … Read More

    ATO, leave loading, superannuation guarantee

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