Superannuation Guarantee (Administration) Act 1992

S 5(1) amended by No 102 of 2004, s 3 and Sch 1 item 1, by substituting " Commonwealth, Commonwealth Departments and untaxable Commonwealth authorities are " for " Commonwealth is " , effective 1 July 2005.

S 5(2), (2A), (2B) and (2C) substituted for s 5(2) by No 102 of 2004, s 3 and Sch 1 item 2, effective 1 July 2005. S 5(2) formerly read:

5(2)
This Act applies in all other respects as if the Commonwealth were liable to pay superannuation guarantee charge.

S 5(2), (2A), (2B) and (2C) substituted for s 5(2) by No 102 of 2004, s 3 and Sch 1 item 2, effective 1 July 2005.

S 5(2), (2A), (2B) and (2C) substituted for s 5(2) by No 102 of 2004, s 3 and Sch 1 item 2, effective 1 July 2005.

S 5(2), (2A), (2B) and (2C) substituted for s 5(2) by No 102 of 2004, s 3 and Sch 1 item 2, effective 1 July 2005.

S 5(3) substituted by No 147 of 2005, s 3 and Sch 6 item 3, applicable to obligations relating to the quarter beginning on 1 October 2005 and later quarters. S 5(3) formerly read:

5(3)
Part 8 has effect as if any superannuation guarantee charge for a quarter in respect of a superannuation guarantee shortfall of the Commonwealth, a Commonwealth Department or an untaxable Commonwealth authority had been paid on:

(a) for a quarter beginning on 1 January - 14 May in the next quarter; and

(b) for a quarter beginning on 1 April - 14 August in the next quarter; and

(c) for a quarter beginning on 1 July - 14 November in the next quarter; and

(d) for a quarter beginning on 1 October - 14 February in the next quarter.

S 5(3) amended by No 102 of 2004 by inserting " , a Commonwealth Department or an untaxable Commonwealth authority " after " Commonwealth " , effective 1 July 2005.

S 5(3) substituted by No 51 of 2002, s 3 and Sch 1 item 1, effective 1 July 2003. S 5(3) formerly read:

5(3)
Part 8 has effect as if any superannuation guarantee charge in respect of a superannuation guarantee shortfall of the Commonwealth had been paid on 14 August in the year following the year to which the charge relates.

Act No 51 of 2002, s 3 and Sch 1 contained the following application and transitional provisions:

S 5(4) amended by No 102 of 2004, s 3 and Sch 1 item 4, by inserting " , Commonwealth Departments or untaxable Commonwealth authorities " after " Commonwealth " , effective 1 July 2005.

Definition of " Commonwealth Department " amended by No 5 of 2011, s 3 and Sch 6 item 135, by inserting " established under the Parliamentary Service Act 1999 " in para (b), effective 19 April 2011.

Definition of " Commonwealth entity " substituted by No 36 of 2015, s 3 and Sch 5 item 67, effective 14 April 2015. No 36 of 2015, s 3 and Sch 5 items 74 - 77, contain the following transitional and application provisions:

Part 2 - Transitional and application provisions

74 Corporate and strategic plans  
74
An amendment made by an item of this Schedule that relates to a corporate plan or a strategic plan (however described) applies in relation to reporting periods that commence on or after 1 July 2015. 75 Annual reports  
75
An amendment made by an item of the Schedule that relates to an annual report applies in relation to reporting periods that commence on or after 1 July 2014. 76 Disclosing interests  
76(1)
This item applies if:

(a) before this item commences, a person discloses an interest in accordance with a provision in an Act; and

(b) the provision is:

(i) amended; or

(ii) repealed; or

(iii) repealed and substituted;

by an item of this Schedule.

76(2)
The person is taken to have disclosed the interest in accordance with section 29 of the Public Governance, Performance and Accountability Act 2013 and rules made for the purposes of that section.
77 Saving instruments in force at commencement  
77(1)
This item applies if:

(a) a provision of an Act provides that an instrument (whether or not a legislative instrument) may be made under, or for the purposes of, the provision; and

(b) an instrument made under, or for the purposes of, the provision is in force immediately before the commencement of this Schedule; and

(c) the provision is:

(i) amended; or

(ii) repealed and substituted;

by an item of this Schedule; and

(d) after the provision has been amended or repealed and substituted, the provision still provides in the same or similar terms that an instrument may be made under, or for the purposes of, the provision.

77(2)
If the provision is amended, the amendment referred to in subparagraph (1)(c)(i) does not affect the continuity of the instrument.

77(3)
If the provision is repealed and substituted, the instrument is taken, after the commencement of this Schedule, to have been made under, or for the purposes of, the provision as substituted.

The definition formerly read:

Commonwealth entity
means:

(a) an Agency (within the meaning of the Financial Management and Accountability Act 1997 ); or

(b) a Commonwealth authority (within the meaning of the Commonwealth Authorities and Companies Act 1997 );

that cannot be made liable to taxation by a Commonwealth law.

Definition of " Finance Minister " amended by No 36 of 2015, s 3 and Sch 5 item 68, by substituting " Public Governance, Performance and Accountability Act 2013 " for " Financial Management and Accountability Act 1997 " , effective 14 April 2015. For transitional and application provisions, see note under definition of " Commonwealth entity " .

Definition of " modifications " repealed by No 46 of 2011, s 3 and Sch 2 item 1088, effective 27 December 2011. For saving and transitional provisions see note under s 27(2) . The definition formerly read:

modifications
includes additions, omissions and substitutions.

S 5(5) inserted by No 102 of 2004, s 3 and Sch 1 item 5, effective 1 July 2005.

S 5 substituted by No 56 of 1994.