Superannuation Guarantee (Administration) Act 1992
6(1)
Amended by:
Treasury Laws Amendment (Your Future Your Super) Act 2021 (assent 22/6/2021)
Revised Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum relating to sheet PM122 - SEN
Supplementary Explanatory Memorandum relating to sheet QJ145 - SEN
Second Reading Speech - REPS
3-Sch1-Cl1
| Commenced | Action | Note |
| 23/06/2021 | Amend | Inserted definition 'stapled fund' |
Treasury Laws Amendment (2019 Tax Integrity and Other Measures No. 1) Act 2019 (assent 28/10/2019)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch7-Cl1
| Commenced | Action | Note |
| 29/10/2019 | Amend | Inserted definition 'quarterly salary or wages base' |
| 29/10/2019 | Amend | Inserted definition 'sacrificed contribution' |
| 29/10/2019 | Amend | Inserted definition 'sacrificed ordinary time earnings amount' |
| 29/10/2019 | Amend | Inserted definition 'sacrificed salary or wages amount' |
| 29/10/2019 | Amend | Inserted definition 'salary sacrifice arrangement' |
Treasury Laws Amendment (2018 Superannuation Measures No. 1) Act 2019 (assent 2/10/2019)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl1
| Commenced | Action | Note |
| 3/10/2019 | Amend | Inserted definition 'employer shortfall exemption certificate' |
Treasury Legislation Amendment (Repeal Day) Act 2015 (assent 25/02/2015)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl62
| Commenced | Action | Note |
| 1/07/2015 | Amend | Omitted definition of 'authorised officer' |
3-Sch4-Cl73
| Commenced | Action | Note |
| 25/02/2015 | Amend | Inserted definition of 'Australia' |
Superannuation Legislation Amendment (Further MySuper and Transparency Measures) Act 2012 (assent 3/12/2012)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch8-Cl1
| Commenced | Action | Note |
| 1/03/2013 | Amend | Inserted definition 'MySuper member' |
Acts Interpretation Amendment Act 2011 (assent 27/06/2011)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl1089
| Commenced | Action | Note |
| 27/12/2011 | Amend | Omitted definition of 'month' |
Tax Laws Amendment (Confidentiality of Taxpayer Information) Act 2010 (assent 16/12/2010)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
Sch2-Cl80
| Commenced | Action | Note |
| 17/12/2010 | Amend | Omitted definition of 'taxation officer' |
Tax Laws Amendment (2010 Measures No. 1) Act 2010 (assent 3/06/2010)
Explanatory Memorandum - REPS
Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch1-Cl2
| Commenced | Action | Note |
| 1/07/2010 | Amend | Inserted definition of 'approved clearing house' |
Superannuation Legislation Amendment (Simplification) Act 2007 (assent 15/03/2007)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl346
| Commenced | Action | Note |
| 15/03/2007 | Amend | Amended definition of 'ordinary time earnings' |
Tax Laws Amendment (Simplified Superannuation) Act 2007 (assent 15/03/2007)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch4-Cl6
| Commenced | Action | Note |
| 15/03/2007 | Amend | Omitted definition of 'penalty unit' |
3-Sch4-Cl7
| Commenced | Action | Note |
| 15/03/2007 | Amend | Omitted definition of 'superannuation provider' |
Statute Law Revision Act 2007 (assent 15/03/2007)
3-Sch4-cl27
| Commenced | Action | Note |
| 15/03/2007 | Amend | Amended definition of 'trustee' |
Tax Laws Amendment (Loss Recoupment Rules and Other Measures) Act 2005 (assent 14/12/2005)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch6-Cl4
| Commenced | Action | Note |
| 14/12/2005 | Amend | Inserted definition of 'approved form' |
Superannuation (Consequential Amendments) Act 2005 (assent 29/06/2005)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch2-Cl1
| Commenced | Action | Note |
| 1/07/2005 | Amend | Inserted definition 'PSSAP' |
Taxation Laws Amendment (Superannuation) Act (No. 2) 2002 (assent 29/06/2002)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch1
| Commenced | Action | Note |
| 1/07/2003 | Amend | Amended definition of 'administration component' |
| 1/07/2003 | Amend | Amended definition of 'annual national payroll' |
| 1/07/2003 | Amend | Amended definition of 'assessment' |
| 1/07/2003 | Amend | Amended definition of 'individual superannuation guarantee shortfall' |
| 1/07/2003 | Amend | Amended definition of 'nominal interest componant' |
| 1/07/2003 | Amend | Amended definition of 'ordinary time earnings' |
| 1/07/2003 | Amend | Inserted definition of 'penalty charge' |
| 1/07/2003 | Amend | Omitted definition of 'base year' |
| 1/07/2003 | Amend | Omitted definition of 'contribution period' |
| 1/07/2003 | Amend | Omitted definition of 'half-year' |
| 1/07/2003 | Amend | Substituted definition of 'quarter' |
Public Employment (Consequential and Transitional) Amendment Act 1999 (assent 11/11/1999)
Supplementary Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1
| Commenced | Action | Note |
| 05/12/1999 | Amend | Amended definition of 'authorised officer' |
Taxation Laws Amendment Act (No. 3) 1999 (assent 31/03/1999)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1
| Commenced | Action | Note |
| 1/07/1999 | Amend | Inserted definition of 'general interest charge' |
Retirement Savings Accounts (Consequential Amendments) Act 1997 (assent 28/05/1997)
3-Sch15
| Commenced | Action | Note |
| 2/06/1997 | Amend | Inserted defintion of 'RSA provider' |
| 2/06/1997 | Amend | Inserted defintion of 'RSA' |