Ordinary Time Earnings and Salary and Wages

From 1 July 22, there was no obligation to contribute super where salary and wages were under $450 per month. Employers can no longer open up a default fund where an employee doesn't complete a choice form. They are now required to check ATO records to collect employee staple fund information. And then from 1 January 2020, salary sacrifice amounts can no longer count as employer contributions. We have also seen some changing ATO commentary on annual leave loading and superannuation which has caused some confusion. It's important to note that the Commonwealth Bank case was an inferior court decision compared to Blue Scope Steel, which is considered the seminal case on ordinary time earnings. Well, it's pretty clear that