Superannuation Guarantee (Administration) Act 1992

PART 1 - PRELIMINARY  

SECTION 5A   APPLICATION OF ACT TO COMMONWEALTH AUTHORITIES  

5A(1)   [ " Commonwealth authority " ]  

In this section:

Commonwealth authority
means an authority or body that is established by or under a law of the Commonwealth.

5A(2)   [Law deemed not to exempt authority]  

If:

(a) a law, or a provision of a law, passed before the commencement of this section purports to exempt a Commonwealth authority from liability to pay:

(i) taxes under the laws of the Commonwealth; or

(ii) certain taxes under the laws of the Commonwealth; and

(b) apart from this subsection, the exemption would apply to superannuation guarantee charge;

that law or provision is taken not to have exempted, or not to exempt, that authority from liability to pay the charge.

5A(3)   [No exemption unless expressly provided in law]  

If:

(a) a law, or a provision of a law, passed after the commencement of this section purports to exempt a Commonwealth authority from liability to pay:

(i) taxes under the laws of the Commonwealth; or

(ii) certain taxes under the laws of the Commonwealth; and

(b) apart from this subsection, the exemption would apply to superannuation guarantee charge;

the law or provision is not taken to have exempted, or to exempt, the authority from liability to pay the charge unless the law or provision expressly exempts the authority from liability to pay the charge.