Document ID: chunk:federal_register_of_legislation:F2024N01132:body:0:p2
Version: federal_register_of_legislation:F2024N01132
Segment Type: other
Provision Reference: 
Character Range: 3859–4622

by confirming the ATO's view in light of developments in case law in the context of the SGAA since SGR 2005/1W Superannuation guarantee:  who is an employee? (withdrawn) was last updated
                                                                                      • consolidates the ATO's view in respect of the common law definition of employee contained in SGR 2005/1 (withdrawn) and TR 2023/4
                                                                                      • provides a holistic ATO view of the common law meaning of employee and extended meaning of the word as contained in the SGAA.
                                                                                  This Addendum applies both before and after its date of issue.