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Superannuation Guarantee (Administration) Act 1992
- PART 1 - PRELIMINARY
- SECTION 1 SHORT TITLE
- SECTION 2 COMMENCEMENT
- SECTION 3 ACT BINDS CROWN ETC.
- SECTION 4 APPLICATION
- ### (Repealed) SECTION 4A EXTENSION TO JOINT PETROLEUM DEVELOPMENT AREA
- SECTION 5 APPLICATION OF ACT TO COMMONWEALTH
- SECTION 5A APPLICATION OF ACT TO COMMONWEALTH AUTHORITIES
- SECTION 5B JURISDICTION ETC. OF THE FAIR WORK COMMISSION NOT AFFECTED
- SECTION 5C APPLICATION OF THE CRIMINAL CODE
- PART 2 - EXPLANATION OF TERMS USED IN THE ACT
- SECTION 6 INTERPRETATION - GENERAL
- SECTION 6AA INTERPRETATION: DEFINED BENEFIT MEMBER
- SECTION 6A INTERPRETATION: DEFINED BENEFIT SUPERANNUATION SCHEME
- SECTION 6B INTERPRETATION: CONVERSION NOTICE
- SECTION 7 INTERPRETATION: COMPLYING SUPERANNUATION FUND OR SCHEME
- SECTION 7A INTERPRETATION: COMPLYING APPROVED DEPOSIT FUND
- SECTION 8 INTERPRETATION: RESIDENT OF AUSTRALIA
- SECTION 9 INTERPRETATION: INDEXATION FACTOR
- SECTION 10 INTERPRETATION: BENEFIT CERTIFICATE
- SECTION 11 INTERPRETATION - SALARY OR WAGES
- SECTION 12 INTERPRETATION: EMPLOYEE, EMPLOYER
- SECTION 12A INTERPRETATION: REFERENCES TO INDUSTRIAL INSTRUMENTS
- ### (Repealed) SECTION 13 INTERPRETATION: NOTIONAL EARNINGS BASE WHERE SUPERANNUATION CONTRIBUTIONS MADE FOR BENEFIT OF CERTAIN EMPLOYEES IMMEDIATELY BEFORE 21 AUGUST 1991
- ### (Repealed) SECTION 13A INTERPRETATION: NOTIONAL EARNINGS BASE WHERE EMPLOYER CONTRIBUTING TO SEAFARERS ' RETIREMENT FUND
- ### (Repealed) SECTION 13B INTERPRETATION: NOTIONAL EARNINGS BASE WHERE EMPLOYER CONTRIBUTING TO ABERFOYLE AWARD SUPERANNUATION FUND
- ### (Repealed) SECTION 14 INTERPRETATION: NOTIONAL EARNINGS BASE WHERE SUPERANNUATION CONTRIBUTIONS NOT MADE FOR THE BENEFIT OF CERTAIN EMPLOYEES IMMEDIATELY BEFORE 21 AUGUST 1991
- SECTION 15 INTERPRETATION: MAXIMUM CONTRIBUTION BASE
- SECTION 15A INTERPRETATION: SALARY SACRIFICE ARRANGEMENTS
- PART 3 - LIABILITY OF EMPLOYERS OTHER THAN THE COMMONWEALTH AND TAX-EXEMPT COMMONWEALTH AUTHORITIES TO PAY SUPERANNUATION GUARANTEE CHARGE
- SECTION 15B APPLICATION OF PART TO FORMER EMPLOYEES
- SECTION 15C CERTIFICATES OF COVERAGE FOR INTERNATIONAL SOCIAL SECURITY AGREEMENTS
- SECTION 16 CHARGE PAYABLE BY EMPLOYER
- SECTION 17 SUPERANNUATION GUARANTEE SHORTFALL
- ### (Repealed) SECTION 18 INDIVIDUAL SUPERANNUATION GUARANTEE SHORTFALL FOR 1992-93
- SECTION 19 INDIVIDUAL SUPERANNUATION GUARANTEE SHORTFALLS
- SECTION 19AA EMPLOYER SHORTFALL EXEMPTION CERTIFICATE
- SECTION 19AB EMPLOYER SHORTFALL EXEMPTION CERTIFICATE - APPLICATION AND ISSUING
- SECTION 19AC EMPLOYER SHORTFALL EXEMPTION CERTIFICATE - NOTICE OF DECISION
- SECTION 19A LIMIT ON SHORTFALL INCREASES ARISING FROM FAILURE TO COMPLY WITH CHOICE OF FUND REQUIREMENTS
- SECTION 20 DEFINED BENEFIT SCHEMES - CERTAIN CASES WHERE MEMBERS CANNOT CHOOSE ANOTHER FUND
- SECTION 21 GUIDELINES FOR REDUCING AN INCREASE IN AN INDIVIDUAL SUPERANNUATION GUARANTEE SHORTFALL
- SECTION 22 REDUCTION OF CHARGE PERCENTAGE WHERE CONTRIBUTION MADE TO DEFINED BENEFIT SUPERANNUATION SCHEME
- SECTION 23 REDUCTION OF CHARGE PERCENTAGE IF CONTRIBUTION MADE TO RSA OR TO FUND OTHER THAN DEFINED BENEFIT SUPERANNUATION SCHEME
- SECTION 23A OFFSETTING LATE PAYMENTS AGAINST CHARGE
- SECTION 23B CONTRIBUTIONS THROUGH AN APPROVED CLEARING HOUSE
- SECTION 24 CERTAIN BENEFIT CERTIFICATES PRESUMED TO BE CERTIFICATES IN RELATION TO COMPLYING SUPERANNUATION SCHEME
- SECTION 25 CERTAIN CONTRIBUTIONS PRESUMED TO BE CONTRIBUTIONS TO COMPLYING SUPERANNUATION FUND
- ### (Repealed) SECTION 25A CERTAIN CONTRIBUTIONS TAKEN TO BE IN ACCORDANCE WITH INDUSTRIAL AWARD THAT SPECIFIES NOTIONAL EARNINGS BASE
- SECTION 26 CERTAIN PERIODS NOT TO COUNT AS PERIODS OF EMPLOYMENT
- SECTION 27 SALARY OR WAGES: GENERAL EXCLUSIONS
- SECTION 28 SALARY OR WAGES: EXCLUDED EARNINGS OF YOUNG PERSONS
- SECTION 29 SALARY OR WAGES: EXCLUDED EARNINGS OF MEMBERS OF RESERVES
- SECTION 30 ARRANGEMENTS TO AVOID PAYMENT OF SUPERANNUATION GUARANTEE CHARGE
- SECTION 31 NOMINAL INTEREST COMPONENT
- SECTION 32 ADMINISTRATION COMPONENT
- PART 3A - CHOICE OF FUND REQUIREMENTS
- Division 1 - Overview of Part
- SECTION 32A PURPOSE OF PART
- SECTION 32B STRUCTURE OF PART
- Division 2 - Which contributions satisfy the choice of fund requirements?
- SECTION 32C CONTRIBUTIONS THAT SATISFY THE CHOICE OF FUND REQUIREMENTS
- SECTION 32CA CERTAIN CONTRIBUTIONS TAKEN NOT TO SATISFY THE CHOICE OF FUND REQUIREMENTS
- Division 3 - Eligible choice funds
- SECTION 32D WHAT FUNDS ARE ELIGIBLE CHOICE FUNDS?
- SECTION 32E MEANING OF FUNDS - INCLUDES RSAs AND SCHEMES
- Division 4 - Choosing a fund
- SECTION 32F WHAT IS A CHOSEN FUND
- SECTION 32FA EMPLOYER MAY REFUSE TO ACCEPT CERTAIN CHOSEN FUNDS
- SECTION 32G LIMIT ON FUNDS THAT MAY BE CHOSEN
- SECTION 32H WHEN FUND CEASES TO BE A CHOSEN FUND
- SECTION 32J A SUCCESSOR FUND MAY BECOME A CHOSEN FUND
- Division 6 - Standard choice forms
- SECTION 32N WHEN A STANDARD CHOICE FORM MUST BE PROVIDED
- SECTION 32NA WHEN A STANDARD CHOICE FORM DOES NOT HAVE TO BE PROVIDED
- SECTION 32P STANDARD CHOICE FORM
- Division 7 - Stapled funds
- SECTION 32Q WHAT IS THE STAPLED FUND FOR AN EMPLOYEE
- SECTION 32R IDENTIFYING ANY STAPLED FUNDS FOR EMPLOYEES
- Division 8 - Miscellaneous
- SECTION 32W DISCLOSING TAX FILE NUMBERS PROVIDED IN STANDARD CHOICE FORMS
- SECTION 32X APPLICATION OF PART TO DIFFERENT EMPLOYERS OF AN EMPLOYEE
- ### (Repealed) SECTION 32Y NOTIONAL EARNINGS BASE TO CONTINUE TO BE USED
- SECTION 32Z CONTRIBUTIONS SATISFY COMMONWEALTH OR TERRITORY INDUSTRIAL AWARD REQUIREMENTS - CHOSEN FUNDS AND STAPLED FUNDS ETC.
- SECTION 32ZAA CONTRIBUTIONS SATISFY STATE OR TERRITORY LAW REQUIREMENTS - CHOSEN FUNDS AND STAPLED FUNDS ETC.
- SECTION 32ZAB EFFECT OF BLOCKING CONTRIBUTIONS TO PSSAP ETC. - ELIGIBLE CHOICE FUNDS
- SECTION 32ZA EMPLOYERS NOT LIABLE FOR DAMAGES
- PART 4 - SUPERANNUATION GUARANTEE STATEMENTS AND ASSESSMENTS
- SECTION 33 SUPERANNUATION GUARANTEE STATEMENTS
- SECTION 34 POWER TO REQUIRE INFORMATION WHERE NO SUPERANNUATION GUARANTEE STATEMENT
- SECTION 35 FIRST SUPERANNUATION GUARANTEE STATEMENT FOR A QUARTER TAKEN TO BE ASSESSMENT
- SECTION 36 DEFAULT ASSESSMENTS
- SECTION 37 AMENDMENT OF ASSESSMENTS
- SECTION 38 REFUND OF OVERPAID AMOUNTS
- SECTION 39 AMENDED ASSESSMENT TO BE AN ASSESSMENT
- SECTION 40 NOTICE OF ASSESSMENT OR AMENDMENT
- SECTION 41 VALIDITY OF ASSESSMENT
- SECTION 42 OBJECTIONS AGAINST ASSESSMENT
- PART 5 - ADMINISTRATION
- SECTION 43 GENERAL ADMINISTRATION OF ACT
- SECTION 44 ANNUAL REPORT
- ### (Repealed) SECTION 45 SECRECY
- ### (Repealed) SECTION 45A DISCLOSURE OF INFORMATION TO GIVE ADVICE TO EMPLOYEE ABOUT PROGRESS OF COMPLAINT AGAINST EMPLOYER
- PART 6 - COLLECTION AND RECOVERY OF CHARGE
- SECTION 46 WHEN SUPERANNUATION GUARANTEE CHARGE BECOMES PAYABLE
- SECTION 47 WHEN ADDITIONAL SUPERANNUATION GUARANTEE CHARGE BECOMES PAYABLE
- ### (Repealed) SECTION 48 EXTENSION OF TIME FOR PAYMENT
- SECTION 49 UNPAID SUPERANNUATION GUARANTEE CHARGE
- SECTION 50 ORDER OF PAYMENTS
- ### (Repealed) SECTION 51 SUBSTITUTED SERVICE
- ### (Repealed) SECTION 52 LIQUIDATION
- ### (Repealed) SECTION 53 RECEIVERS
- ### (Repealed) SECTION 54 RECOVERY OF SUPERANNUATION GUARANTEE CHARGE FROM TRUSTEE OF DECEASED EMPLOYER
- ### (Repealed) SECTION 55 RECOVERY OF CHARGE FROM UNADMINISTERED DECEASED ESTATES
- ### (Repealed) SECTION 56 COMMISSIONER MAY COLLECT SUPERANNUATION GUARANTEE CHARGE FROM PERSON OWING MONEY TO PERSON LIABLE TO SUPERANNUATION GUARANTEE CHARGE
- SECTION 57 PUBLIC OFFICER OF COMPANY
- SECTION 57A NOTIFYING AND SERVING COMPANIES
- SECTION 58 PUBLIC OFFICER OF TRUST ESTATE
- PART 7 - ADDITIONAL SUPERANNUATION GUARANTEE CHARGE
- SECTION 59 FAILURE TO PROVIDE STATEMENTS OR INFORMATION
- SECTION 60 AMNESTY FROM LIABILITY TO PAY ADDITIONAL SUPERANNUATION GUARANTEE CHARGE
- ### (Repealed) SECTION 61 PENALTY SUPERANNUATION GUARANTEE CHARGE WHERE ARRANGEMENT TO AVOID SUPERANNUATION GUARANTEE CHARGE
- SECTION 62 ASSESSMENT OF ADDITIONAL SUPERANNUATION GUARANTEE CHARGE
- SECTION 62A OFFSETS TO BE DISREGARDED
- PART 8 - PAYMENTS OF AMOUNTS OF SHORTFALL COMPONENTS FOR THE BENEFIT OF EMPLOYEES
- ### (Repealed) SECTION 63 APPLICATION OF PART
- SECTION 63A PAYMENTS TO WHICH THIS PART APPLIES
- SECTION 63B OVERVIEW OF THIS PART
- ### (Repealed) SECTION 64 WHAT IS THE ' SHORTFALL COMPONENT ' ?
- SECTION 64A THE SHORTFALL COMPONENT FOR ONE BENEFITING EMPLOYEE
- SECTION 64B THE SHORTFALL COMPONENT FOR MORE THAN ONE BENEFITING EMPLOYEE
- SECTION 65 PAYMENT OF SHORTFALL COMPONENT
- SECTION 65AA SHORTFALL COMPONENT AND FORMER TEMPORARY RESIDENT
- SECTION 65A PAYMENT TO EMPLOYEE WHO IS OVER 65
- SECTION 66 PAYMENT TO EMPLOYEE RETIRED DUE TO PERMANENT INCAPACITY OR INVALIDITY
- SECTION 66A PAYMENT TO EMPLOYEE WITH TERMINAL MEDICAL CONDITION
- SECTION 67 PAYMENT WHERE EMPLOYEE DECEASED
- ### (Repealed) SECTION 68 PAYMENT NOT SUBJECT TO TAXATION
- SECTION 69 REPAYMENT OF OVERPAYMENTS IN RELATION TO A SHORTFALL COMPONENT
- SECTION 69A RECOVERY OF SHORTFALL COMPONENT INCORRECTLY CREDITED TO AN ACCOUNT KEPT UNDER THE SMALL SUPERANNUATION ACCOUNTS ACT 1995
- SECTION 70 RECOVERY OF OVERPAYMENTS
- SECTION 71 APPROPRIATION
- PART 9 - MISCELLANEOUS
- SECTION 72 TREATMENT OF PARTNERSHIPS
- SECTION 73 TREATMENT OF UNINCORPORATED ASSOCIATIONS
- SECTION 74 AMNESTY IN RELATION TO HISTORIC AMOUNTS OF SUPERANNUATION GUARANTEE SHORTFALL
- ### (Repealed) SECTION 75 EVIDENCE
- ### (Repealed) SECTION 76 ACCESS TO PREMISES ETC.
- ### (Repealed) SECTION 77 OBTAINING INFORMATION AND EVIDENCE
- ### (Repealed) SECTION 78 REPORTING SUPERANNUATION CONTRIBUTIONS
- ### (Repealed) SECTION 78A REPORTING WHERE CONTRIBUTIONS TRANSFERRED BETWEEN SUPERANNUATION PROVIDERS
- SECTION 79 RECORDS TO BE KEPT AND RETAINED BY EMPLOYERS
- SECTION 79A APPROVED CLEARING HOUSE
- SECTION 80 REGULATIONS
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