Superannuation Guarantee (Administration) Act 1992

S 23(1) amended by No 62 of 1997.

Definition of " ordinary time earnings " (including the example) repealed by No 95 of 2019, s 3 and Sch 7 item 8, effective 29 October 2019 and applicable in relation to working out an employer ' s superannuation guarantee shortfall for quarters beginning on or after 1 January 2020. The definition formerly read:

ordinary time earnings
is the number of dollars in the ordinary time earnings of the employee for the quarter in respect of the employer.

Example:

If the contribution is $60 and the ordinary time earnings are $1,000 then the charge percentage is reduced by 6.

Definition of " ordinary time earnings base " inserted by No 95 of 2019, s 3 and Sch 7 item 9, effective 29 October 2019 and applicable in relation to working out an employer ' s superannuation guarantee shortfall for quarters beginning on or after 1 January 2020.

S 23(2) amended by No 95 of 2019, s 3 and Sch 7 items 6 and 7, by substituting " makes a contribution (other than a sacrificed contribution) " for " contributes " and the formula, effective 29 October 2019 and applicable in relation to working out an employer ' s superannuation guarantee shortfall for quarters beginning on or after 1 January 2020. The formula formerly read:

Contribution                     Ordinary time earnings

×   100

S 23(2) amended by No 22 of 2012, s 3 and Sch 1 item 3, by omitting " If there are no other contributions, and no reduction under section 22, then the charge percentage will be 3 (instead of 9). " from the example at the end, applicable for the purpose of calculations under section 19 of the Superannuation Guarantee (Administration) Act 1992 for quarters starting on and after 1 July 2013.

S 23(2) and (3) substituted for s 23(2) to (5) by No 93 of 2004, s 3 and Sch 1 item 6, effective 1 July 2008. S 23(2) formerly read:

23(2) Reduction of charge percentage where contribution made under industrial award or law.  

Subject to subsections (6) and (7), if, in a quarter:

(a) an employer is required by an industrial award or a law of the Commonwealth, a State or a Territory to contribute for the benefit of an employee to a superannuation fund or an RSA; and

(b) the requisite contribution is a specified percentage of the employee ' s notional earnings base or a percentage of that base calculated in accordance with the award or law; and

(c) the employer contributes to a complying superannuation fund or an RSA for the benefit of the employee in accordance with the award or law;

the charge percentage for the employer, as specified in subsection 19(2), in respect of the employee for the quarter, is reduced, in addition to any other such reduction made under this section or section 22, by the amount worked out using the formula:

A   ×   B

where:

A is the amount of the percentage figure that expresses the contribution to the fund or the RSA referred to in paragraph (c) as a proportion of the total amount of the employee ' s notional earnings base:

(A) if the employee is employed under the industrial award or law for the whole of the quarter - for the whole of the quarter; or

(B) if the employee is employed under the award or law for a part of the quarter - for that part of the quarter;

B is:

(A) 1; or

(B) if, in relation to the quarter, the period for which the employee is employed by the employer is greater than the period of employment under the industrial award or law referred to in paragraph (a) - the fraction that represents the period of employment under the award or law as a proportion of the period of employment in the quarter.

Note:

In certain cases, the choice of fund requirements provide that the employee ' s notional earnings base is adjusted: see section 32Y .

S 23(2) amended by No 102 of 2004, s 3 and Sch 1 item 16, by inserting the note at the end, effective 1 July 2005.

S 23(2) amended by No 51 of 2002, s 3 and Sch 1 items 59 to 64, by substituting " subsections (6) and (7), if, in a quarter " for " subsections (6), (6A) and (7), if, in a contribution period " , substituting " a law of the Commonwealth, a State or a Territory " for " a law of a kind referred to in paragraph 13(1)(ab) or 14(1)(ab) " in para (a), substituting " charge percentage for the employer, as specified in subsection 19(2), in respect of the employee for the quarter, " for " charge percentage for the employer, as calculated under section 20 or 21, in respect of the employee for the contribution period " , substituting " the quarter - for the whole of the quarter " for " the contribution period - for the whole of that period " in para (A) of the definition of A, substituting " the quarter " for " the period " (wherever occurring) in para (B) of the definition of A and substituting " the quarter " for " the contribution period " (wherever occurring) in para (B) of the definition of B, effective 1 July 2003. For application and transitional provisions, see note under s 5(3).

S 23(2) amended by No 62 of 1997, No 120 of 1995 and substituted by No 208 of 1992.

S 23(2) and (3) substituted for s 23(2) to (5) by No 93 of 2004, s 3 and Sch 1 item 6, effective 1 July 2008. S 23(3) formerly read:

23(3) Reduction of charge percentage where contribution made under occupational superannuation arrangement.  

Subject to subsections (6) and (7), if, in a quarter:

(a) an employer is required by an occupational superannuation arrangement to contribute for the benefit of an employee to a superannuation fund or an RSA; and

(b) the requisite contribution is a specified percentage of the employee ' s notional earnings base or a percentage of that base calculated in accordance with the arrangement; and

(c) the employer contributes to a complying superannuation fund or an RSA for the benefit of the employee in accordance with the arrangement;

the charge percentage for the employer, as specified in subsection 19(2), in respect of the employee for the quarter, is reduced, in addition to any other such reduction made under this section or section 22, by the amount worked out using the formula:

A   ×   B

where:

A is the amount of the percentage figure that expresses the contribution to the fund or the RSA referred to in paragraph (c) as a proportion of the total amount of the employee ' s notional earnings base:

(A) if the employee is employed under the occupational superannuation arrangement for the whole of the quarter - for the whole of the quarter; or

(B) if the employee is employed under the arrangement for a part of the quarter - for that part of the quarter;

B is:

(A) 1; or

(B) if, in relation to the quarter, the period for which the employee is employed by the employer is greater than the period of employment under the occupational superannuation arrangement referred to in paragraph (a) - the fraction that represents the period of employment under the arrangement as a proportion of the period of employment in the quarter.

Note:

In certain cases, the choice of fund requirements provide that the employee ' s notional earnings base is adjusted: see section 32Y .

S 23(3) amended by No 102 of 2004, s 3 and Sch 1 item 17, by inserting the note at the end, effective 1 July 2005.

S 23(3) amended by No 51 of 2002, s 3 and Sch 1 items 65 to 69, by substituting " subsections (6) and (7), if, in a quarter " for " subsections (6), (6A) and (7), if, in a contribution period " , substituting " charge percentage for the employer, as specified in subsection 19(2), in respect of the employee for the quarter, " for " charge percentage for the employer, as calculated under section 20 or 21, in respect of the employee for the contribution period " , substituting " the quarter - for the whole of the quarter " for " the contribution period - for the whole of that period " in para (A) of the definition of A, substituting " the quarter " for " the period " (wherever occurring) in para (B) of the definition of A and substituting " the quarter " for " the contribution period " (wherever occurring) in para (B) of the definition of B, effective 1 July 2003. For application and transitional provisions, see note under s 5(3).

S 23(3) amended by No 62 of 1997 and No 120 of 1995.

S 23(2) and (3) substituted for s 23(2) to (5) by No 93 of 2004, s 3 and Sch 1 item 6, effective 1 July 2008. S 23(4) formerly read:

23(4) Reduction of charge percentage where contribution made under scheme that specifies notional earnings base.  

Subject to subsections (6) and (7), if, in a quarter:

(a) an employer contributes for the benefit of an employee to a complying superannuation fund or an RSA; and

(b) the applicable superannuation scheme specifies a requisite total contribution as a percentage of the employee ' s notional earnings base; and

(c) the employer ' s contribution is not taken into account for the purpose of reducing the employer ' s charge percentage in respect of the employee for the quarter under subsection (2) or (3);

the charge percentage for the employer, as specified in subsection 19(2), in respect of the employee for the quarter, is reduced, in addition to any other such reduction made under this section or section 22, by the amount worked out using the formula:

A   ×   B

where:

A is the amount of the percentage figure that expresses the contribution to the fund or the RSA, referred to in paragraph (a) as a proportion of the total amount of the employee ' s notional earnings base:

(A) if the employer contributes for the benefit of the employee to the complying superannuation fund or the RSA for the whole of the quarter - for the whole of the quarter; or

(B) if the employer contributes for the benefit of the employee to the fund or the RSA for a part of the quarter - for that part of the quarter;

B is:

(A) 1; or

(B) if, in relation to the quarter, the period for which the employee is employed by the employer is greater than the period for which the employer contributes for the benefit of the employee to the fund or the RSA referred to in paragraph (a) - the fraction that represents the period for which the employer contributes to the fund or the RSA as a proportion of the period of employment in the quarter.

Note:

In certain cases, the choice of fund requirements provide that the employee ' s notional earnings base is adjusted: see section 32Y .

S 23(4) amended by No 102 of 2004, s 3 and Sch 1 item 18, by inserting the note at the end, effective 1 July 2005.

S 23(4) amended by No 51 of 2002, s 3 and Sch 1 items 70 to 75, by substituting " subsections (6) and (7), if, in a quarter " for " subsections (6), (6A) and (7), if, in a contribution period " , substituting " the quarter " for " the contribution period " in para (c), substituting " charge percentage for the employer, as specified in subsection 19(2), in respect of the employee for that quarter " for " charge percentage for the employer, as calculated under section 20 or 21, in respect of the employee for the contribution period " , substituting " the quarter - for the whole of the quarter " for " the contribution period - for the whole of that period " in para (A) of the definition of A, substituting " the quarter " for " the period " (wherever occurring) in para (B) of the definition of A and substituting " the quarter " for " the contribution period " (wherever occurring) in para (B) of the definition of B, effective 1 July 2003. For application and transitional provisions, see note under s 5(3).

S 23(4) amended by No 62 of 1997 and No 120 of 1995.

S 23(2) and (3) substituted for s 23(2) to (5) by No 93 of 2004, s 3 and Sch 1 item 6, effective 1 July 2008. S 23(4A) formerly read:

23(4A) Reduction of charge percentage where contribution made under scheme that does not specify notional earnings base.  

Subject to subsections (6) and (7), if:

(a) an industrial award applying throughout a quarter (the current quarter ) specifies that an amount (the award contribution amount ) must be contributed by employers to a superannuation fund or an RSA for the benefit of the employer ' s employees in a class; and

(b) the award contribution amount is required, whether by the award or otherwise, to be adjusted by reference to any increase in the earnings of:

(i) the employees (the adjustment employees ) in the class; or

(ii) employees (also the adjustment employees ) of a particular kind in the class; and

(c) immediately before 21 August 1991 the award was operative and specified an amount in accordance with paragraphs (a) and (b); and

(d) the award has not, on or after that date and before the end of the current quarter, been amended in a way that has the effect of reducing the notional earnings base (see subsection (4C)) of the employees in the class for any quarter; and

(e) during the current quarter, an employer contributes an amount (the actual contribution amount ), whether or not equal to the award contribution amount, for the benefit of an employee in the class, to the superannuation fund or the RSA;

the charge percentage for the employer, as specified in subsection 19(2), in respect of the employee for the current quarter, is reduced in accordance with subsection (4B).

Note:

In certain cases, the choice of fund requirements provide that the employee ' s notional earnings base is adjusted: see section 32Y .

S 23(4A) amended by No 102 of 2004, s 3 and Sch 1 item 19, by inserting the note at the end, effective 1 July 2005.

S 23(4A) amended by No 51 of 2002, s 3 and Sch 1 items 76 to 81, by substituting " subsections (6) and (7) " for " subsections (6), (6A) and (7) " , substituting " a quarter " for " a contribution period " and " current quarter " for " current contribution period " in para (a), substituting " quarter " for " contribution period " (wherever occurring) in para (d), substituting " quarter " for " contribution period " in para (e) and substituting " the charge percentage for the employer, as specified in subsection 19(2), in respect of the employee for the current quarter " for " the charge percentage for the employer, as calculated under section 20 or 21, in respect of the employee for the current contribution period " , effective 1 July 2003. For application and transitional provisions, see note under s 5(3).

S 23(4A) amended by No 62 of 1997 and inserted by No 169 of 1995.

S 23(2) and (3) substituted for s 23(2) to (5) by No 93 of 2004, s 3 and Sch 1 item 6, effective 1 July 2008. S 23(4B) formerly read:

23(4B)
The reduction is in addition to any other reduction under this section or section 22 and its amount is worked out using the formula:

S 23(4B) formula substituted by No 51 of 2002, s 3 and Sch 1 item 82, effective 1 July 2003. For application and transitional provisions, see note under s 5(3). The formula formerly read:

S 23(4B) amended by No 76 of 1996; inserted by No 169 of 1995.

S 23(2) and (3) substituted for s 23(2) to (5) by No 93 of 2004, s 3 and Sch 1 item 6, effective 1 July 2008. S 23(4C) formerly read:

23(4C)
In subsection (4A) or (4B):

contribution period factor
(Repealed by No 51 of 2002)

employment factor
, in relation to an employee in the class for a quarter, means:

(a) if, in the quarter, the period for which the employee is employed by the employer is greater than the period of employment under the award - the fraction that represents the period of employment under the award as a proportion of the period of employment in the quarter; or

(b) in any other case - 1.

notional earnings base
, in relation to an employee in the class for a quarter, means an amount equal to the lesser of the maximum contribution base (see section 15) for the quarter and:

(a) if the employee is a full-time employee - the earnings of each of the adjustment employees, under the award, in the quarter; or

(b) if the employee is a part-time employee - the amount worked out using the formula:

Number of hours employed   Full-time employee ' s hours

×

Adjustment earnings

where:

Adjustment earnings means the earnings of each of the adjustment employees, under the award, in the quarter;

Full-time employee ' s hours means the number of ordinary hours of work for which an equivalent full-time employee would have been employed in the quarter in which the employee is employed under the award;

Number of hours employed means the number of hours for which the employee is employed in the quarter.

quarter factor
, in relation to an employee in the class for a quarter, means:

(a) if, in the quarter, the period for which the employee is employed by the employer under the award is less than the whole of the quarter - the fraction that represents the period for which the employee is employed by the employer under the award as a proportion of the whole of the quarter; or

(b) in any other case - 1.

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Definition of " contribution period factor " repealed by No 51 of 2002, s 3 and Sch 1 item 83, effective 1 July 2003. For application and transitional provisions, see note under s 5(3). The definition formerly read:

contribution period factor
, in relation to an employee in the class for a contribution period, means:

(a) if, in the contribution period, the period for which the employee is employed by the employer under the award is less than the whole of the contribution period - the fraction that represents the period for which the employee is employed by the employer under the award as a proportion of the whole of the contribution period; or

(b) in any other case - 1.

Definition of " contribution period factor " inserted by No 76 of 1996.

Definition of " employment factor " amended by No 51 of 2002, s 3 and Sch 1 items 84 and 85, by substituting " a quarter " for " a contribution period " and substituting " the quarter " for " the contribution period " (wherever occurring) in para (a), effective 1 July 2003. For application and transitional provisions, see note under s 5(3).

Definition of " notional earnings base " amended by No 51 of 2002, s 3 and Sch 1 items 86 to 88, by substituting " a quarter " for " a contribution period " , substituting " the quarter " for " the period " (first occurring) and substituting " the quarter " for " the contribution period " in para (a), effective 1 July 2003. For application and transitional provisions, see note under s 5(3).

Definition of " notional earnings base " amended by No 76 of 1996.

Definition of " Adjustment earnings " amended by No 51 of 2002, s 3 and Sch 1 item 89, by substituting " the quarter " for " the contribution period " , effective 1 July 2003. For application and transitional provisions, see note under s 5(3).

Definition of " Full-time employee ' s hours " amended by No 51 of 2002, s 3 and Sch 1 item 90, by substituting " in the quarter in which the employee is employed " for " in the period in which the employee is employed " , effective 1 July 2003. For application and transitional provisions, see note under s 5(3).

Definition of " Number of hours employed " amended by No 51 of 2002, s 3 and Sch 1 item 91, by substituting " the quarter " for " the contribution period " , effective 1 July 2003. For application and transitional provisions, see note under s 5(3).

Definition of " quarter factor " inserted by No 51 of 2002, s 3 and Sch 1 item 92, effective 1 July 2003. For application and transitional provisions, see note under s 5(3).

S 23(4C) inserted by No 169 of 1995.

S 23(2) and (3) substituted for s 23(2) to (5) by No 93 of 2004, s 3 and Sch 1 item 6, effective 1 July 2008. S 23(4D) formerly read:

23(4D)
Subject to subsections (6) and (7), if, in a quarter, an employer contributes an amount (the actual contribution amount ) for the benefit of an employee to the Aberfoyle Award Superannuation Fund that was established by a trust deed on 18 May 1987, the charge percentage for the employer, as specified in subsection 19(2) , in respect of the employee for the quarter, is reduced in accordance with subsection (4E).

Note:

In certain cases, the choice of fund requirements provide that the employee ' s notional earnings base is adjusted: see section 32Y .

S 23(4D) amended by No 102 of 2004, s 3 and Sch 1 item 20, by inserting the note at the end, effective 1 July 2005.

S 23(4D) amended by No 51 of 2002, s 3 and Sch 1 items 93 and 94, by substituting " subsections (6) and (7), if, in a quarter " for " subsections (6), (6A) and (7), if, during a contribution period " and substituting " as specified in subsection 19(2), in respect of the employee for the quarter " for " as calculated under section 20 or 21, in respect of the employee for the contribution period " , effective 1 July 2003. For application and transitional provisions, see note under s 5(3).

S 23(4D) inserted by No 76 of 1996.

S 23(2) and (3) substituted for s 23(2) to (5) by No 93 of 2004, s 3 and Sch 1 item 6, effective 1 July 2008. S 23(4E) formerly read:

23(4E)
The reduction is in addition to any other reduction under this section or section 22 and its amount is worked out using the formula:

S 23(4E) amended by No 51 of 2002, s 3 and Sch 1 item 95, by substituting the formula, effective 1 July 2003. For application and transitional provisions, see note under s 5(3). The formula formerly read:

S 23(4E) inserted by No 76 of 1996.

S 23(2) and (3) substituted for s 23(2) to (5) by No 93 of 2004, s 3 and Sch 1 item 6, effective 1 July 2008. S 23(4F) formerly read:

23(4F)
In subsection (4E):

contribution period factor
(Repealed by No 51 of 2002)

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Definition of " contribution period factor " repealed by No 51 of 2002, s 3 and Sch 1 item 96, effective 1 July 2003. For application and transitional provisions, see note under s 5(3). The definition formerly read:

contribution period factor
means:

(a) if, in the contribution period, the period for which the employer contributes for the benefit of the employee to the Aberfoyle Award Superannuation Fund is less than the whole of the contribution period - the fraction that represents the period for which the employer so contributes as a proportion of the whole of the contribution period; or

(b) in any other case - 1.

employment factor
means:

(a) if, in the quarter, the period for which the employee is employed by the employer is greater than the period for which the employer contributes for the benefit of the employee to the Aberfoyle Award Superannuation Fund - the fraction that represents the period for which the employer so contributes as a proportion of the period of employment; or

(b) in any other case - 1.

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Definition of " employment factor " amended by No 51 of 2002, s 3 and Sch 1 item 97, by substituting " quarter " for " contribution period " , effective 1 July 2003. For application and transitional provisions, see note under s 5(3).

notional earnings base
means:

(a) if the employee is a full-time employee - the notional earnings base of the employee within the meaning of section 13; or

(b) if the employee is a part-time employee - the amount worked out using the formula:

Number of hours employed Full-time employee ' s hours

×

Notional earnings base (within the meaning of section 13)

where:

full-time employee ' s hours means the number of ordinary hours of work for which an equivalent full-time employee would have been employed in the quarter in which the employee is employed.

number of hours employed means the number of hours for which the employee is employed in the quarter.

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Definition of " notional earnings base " substituted by No 51 of 2002, s 3 and Sch 1 item 98, effective 1 July 2003. For application and transitional provisions, see note under s 5(3). The definition formerly read:

notional earnings base
means:

(a) if the employee is a full-time employee - the notional earnings base of the employee within the meaning of section 13; or

(b) if the employee is a part-time employee - the amount worked out using the formula:

Number of hours employed Full-time employee ' s hours

×

Notional earnings base (within the meaning of section 13)

where:

full-time employee ' s hours means the number of ordinary hours of work for which an equivalent full-time employee would have been employed in the period in which the employee is employed in the contribution period.

number of hours employed means the number of hours for which the employee is employed in the contribution period.

quarter factor
means:

(a) if, in the quarter, the period for which the employer contributes for the benefit of the employee to the Aberfoyle Award Superannuation Fund is less than the whole of the quarter - the fraction that represents the period for which the employer so contributes as a proportion of the whole of the quarter; or

(b) in any other case - 1.

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Definition of " quarter factor " inserted by No 51 of 2002, s 3 and Sch 1 item 99, effective 1 July 2003. For application and transitional provisions, see note under s 5(3).

S 23(4F) inserted by No 76 of 1996.

S 23(2) and (3) substituted for s 23(2) to (5) by No 93 of 2004, s 3 and Sch 1 item 6, effective 1 July 2008. S 23(5) formerly read:

23(5)
Subject to subsections (6) and (7), if, in a quarter:

(a) an employer contributes for the benefit of an employee to a complying superannuation fund or an RSA; and

(b) the contribution is not taken into account for the purpose of reducing the employer ' s charge percentage in respect of the employee for the quarter under subsection (2), (3), (4), (4A) or (4D);

the charge percentage for the employer, as specified in subsection 19(2), in respect of the employee for the quarter, is reduced, in addition to any other such reduction made under this section or section 22, by the amount worked out using the formula:

A   ×   B

where:

A is the amount of the percentage figure that expresses the contribution to the fund or the RSA referred to in paragraph (a) as a proportion of the total amount of the employee ' s ordinary time earnings:

(A) if the employer contributes for the benefit of the employee to the complying superannuation fund or the RSA for the whole of the quarter - for the whole of the quarter; or

(B) if the employer contributes for the benefit of the employee to the fund or the RSA for a part of the quarter - for that part of the quarter;

B is:

(A) 1; or

(B) if, in relation to the quarter, the period for which the employee is employed by the employer is greater than the period for which the employer contributes for the benefit of the employee to the fund or the RSA referred to in paragraph (a) - the fraction that represents the period for which the employer contributes to the fund or the RSA as a proportion of the period of employment in the quarter.

Note:

In certain cases, the choice of fund requirements provide that the employee ' s ordinary time earnings are adjusted: see section 32Y .

S 23(5) amended by No 102 of 2004, s 3 and Sch 1 item 21, by inserting the note at the end, effective 1 July 2005.

S 23(5) amended by No 51 of 2002, s 3 and Sch 1 items 100 to 105, by substituting " subsections (6) and (7), if, in a quarter " for " subsections (6), (6A) and (7), if, in a contribution period " , substituting " the quarter " for " the contribution period " in para (b), substituting " as specified in subsection 19(2), in respect of the employee for the quarter, " for " as calculated under section 20 or 21, in respect of the employee for the contribution period " , substituting " the quarter - for the whole of the quarter " for " the contribution period - for the whole of that period " in para (A) of the definition of A, substituting " the quarter " for " the period " (wherever occurring) in para (B) of the definition of A and substituting " the quarter " for " the contribution period " in para (B) of the definition of B, effective 1 July 2003. For application and transitional provisions, see note under s 5(3).

S 23(5) amended by No 62 of 1997, No 76 of 1996, No 169 of 1995 and No 120 of 1995.

S 23(6) substituted for s 23(6) and (6A), by No 51 of 2002, s 3 and Sch 1 item 106, effective 1 July 2003. For application and transitional provisions, see note under s 5(3). S 23(6) and (6A) formerly read:

23(6)
A contribution to a complying superannuation fund made by an employer for the benefit of an employee in the period commencing on 1 July 1992 and ending on 14 August 1993 may be taken into account under this section as if it had been made in either contribution period in the 1992-93 year.

23(6A)
Certain contributions may be taken into account for any of several periods. A contribution to a complying superannuation fund or an RSA made by an employer for the benefit of an employee in the period starting on the first day of a year and ending on the twenty-eighth day after the end of the year may be taken into account under this section as if it had been made in any of the contribution periods in the year.

S 23(6A) amended by No 62 of 1997, substituted by No 120 of 1995 and inserted by No 56 of 1994.

S 23(6A) inserted by No 46 of 2021, s 3 and Sch 2 item 2, effective 23 June 2021 and applicable: (a) in relation to MySuper products - on and after 1 July 2021; and (b) in relation to other Part 6A products identified by regulations made for the purposes of paragraph 60B(b) of the Superannuation Industry (Supervision) Act 1993 - on and after 1 July 2022.

S 23(6B) repealed by No 51 of 2002, s 3 and Sch 1 item 107, effective 1 July 2003. For application and transitional provisions, see note under s 5(3). S 23(6B) formerly read:

23(6B)
Subsection (6A) applies in relation to the year that began on 1 July 1993 and all later years.

S 23(6B) inserted by No 120 of 1995.

S 23(7) amended by No 51 of 2002, s 3 and Sch 1 items 108 and 109, by substituting " quarter " for " contribution period commencing after 30 June 1993 " and substituting " the quarter " for " the contribution period " , effective 1 July 2003. For application and transitional provisions, see note under s 5(3).

S 23(7) amended by No 62 of 1997 and amended by No 120 of 1995.

S 23(7A) inserted by No 95 of 2019, s 3 and Sch 7 item 10, effective 29 October 2019 and applicable in relation to working out an employer ' s superannuation guarantee shortfall for quarters beginning on or after 1 January 2020.

S 23(8) amended by No 51 of 2002, s 3 and Sch 1 item 110, by substituting " quarter " for " contribution period " (wherever occurring), effective 1 July 2003. For application and transitional provisions, see note under s 5(3).

S 23(8) amended by No 62 of 1997.

S 23(8AA) inserted by No 46 of 2021, s 3 and Sch 1 item 6, effective 23 June 2021 and applicable in relation to an employee ' s employment by an employer if that employment starts on or after 1 November 2021.

S 23(8A) amended by No 51 of 2002, s 3 and Sch 1 items 111 and 112, by substituting " superannuation scheme " for " RSA " (first occurring) and substituting " scheme " for " RSA " (second occurring), effective 1 July 2003. For application and transitional provisions, see note under s 5(3).

S 23(8A) amended by No 62 of 1997 and inserted by No 7 of 1993.

S 23(9) repealed by No 93 of 2004, s 3 and Sch 1 item 7, effective 1 July 2008. S 23(9) formerly read:

23(9) Certain awards, arrangements, laws and schemes taken not to specify requisite contribution as percentage of notional earnings base.  

An industrial award, an occupational superannuation arrangement, a law of the Commonwealth, a State or a Territory or a superannuation scheme is to be taken not to specify the requisite employer contribution as a percentage of an employee ' s notional earnings base if the award, arrangement, law or scheme:

(a) determines the earnings of the employee by reference to which the requisite employer contribution is to be calculated by specifying an amount of money; and

(b) makes no provision for adjustment of that amount by reference to changes in the earnings of an employee.

S 23(9) amended by No 51 of 2002, s 3 and Sch 1 item 113, by substituting " a law of the Commonwealth, a State or a Territory " for " a law of a kind referred to in paragraph 13(1)(ab) or 14(1)(ab) " , effective 1 July 2003. For application and transitional provisions, see note under s 5(3).

S 23(9) substituted by No 208 of 1992.

S 23(9A) amended by No 62 of 1997 and inserted by No 56 of 1994.

S 23(10) amended by No 51 of 2002, s 3 and Sch 1 item 114, by substituting " quarter " for " contribution period " , effective 1 July 2003. For application and transitional provisions, see note under s 5(3).

S 23(11) amended by No 51 of 2002, s 3 and Sch 1 item 115, by omitting " 18 or " after " calculation under section " , effective 1 July 2003. For application and transitional provisions, see note under s 5(3).

S 23(11) inserted by No 56 of 1994.

S 23(12) substituted by No 141 of 2020, s 3 and Sch 4 item 62, effective 18 December 2020. S 23(12) formerly read:

23(12)
If, because of section 27 or 28, an amount of an employee ' s salary or wages is not taken into account for the purpose of making a calculation under section 19 , the employee ' s ordinary time earnings base for the purposes of this section is taken to be reduced by that amount.

S 23(12) amended by No 95 of 2019, s 3 and Sch 7 items 12 and 13, by inserting " base " and substituting " is " for " are " , effective 29 October 2019 and applicable in relation to working out an employer ' s superannuation guarantee shortfall for quarters beginning on or after 1 January 2020.

S 23(12) amended by No 51 of 2002, s 3 and Sch 1 item 115, by omitting " 18 or " after " calculation under section " , effective 1 July 2003. For application and transitional provisions, see note under s 5(3).

S 23(12) inserted by No 56 of 1994.

S 23(13) amended by No 82 of 2005, s 3 and Sch 1 item 4, by inserting " before 1 July 2006 " after " in respect of an employee " in para (a), effective 1 July 2005.

S 23(13) inserted by No 53 of 1995.

S 23(14) inserted by No 53 of 1995.

S 23(15) inserted by No 53 of 1995.

S 23(16) inserted by No 53 of 1995.