Advice under development: Superannuation guarantee: work arranged by intermediaries
Issue: Ordinary meaning of the term 'employee'
Category: Superannuation
Type of advice: Final Superannuation Guarantee Ruling
Status: Under development
Expected completion: To be advised.
Purpose: This final Ruling will replace Superannuation Guarantee Ruling SGR 2005/2 Superannuation guarantee: work arranged by intermediaries , which will be withdrawn. However, the Commissioner’s view has not changed. | On 17 June 2026, we published Draft Superannuation Guarantee Ruling SGR 2026/D1 Superannuation guarantee: work arranged by intermediaries . This Draft Ruling aligns with Taxation Ruling TR 2023/4 Income tax and superannuation guarantee: who is an employee? and High Court and Full Federal Court decisions on the meaning of 'employee' and 'employer'. Due to several structural and additions, we published a new draft ruling rather than an update to SGR 2005/2 . | SGR 2026/D1 explains, for superannuation guarantee purposes, how to identify the employer in tripartite working arrangements involving an end-user, an intermediary and a worker. It clarifies that the employer is identified by first determining whether a contract for the performance of work exists and between which parties and then assessing whether an employment relationship arises under the common law or extended definitions in section 12 of the Superannuation Guarantee (Administration) Act 1992 . | SGR 2005/2 will be withdrawn when SGR 2026/D1 is finalised.
Comments: SGR 2026/D1 published on 17 June 2026. Comments period closed on 31 July 2026.
Referenced documents: SGR 2005/2 | SGR 2026/D1 | TR 2023/4