Superannuation Guarantee (Administration) Act 1992
(Repealed by No 93 of 2004)
View history note
Hide history noteS 14 repealed by No 93 of 2004, s 3 and Sch 1 item 5, effective 1 July 2008. S 14 formerly read:
Subject to subsection (1A), this section deals with the meaning of the expression
notional earnings base
in relation to an employee who is a member of a superannuation fund, or the holder of an RSA, to which an employer is contributing, for the benefit of the employee, in the following situations:
S 14(1) amended by No 51 of 2002, s 3 and Sch 1 item 36, by substituting
"
quarter
"
for
"
contribution period
"
in paras (a), (ab) and (b), effective 1 July 2003. For application and transitional provisions, see note under s 5(3). S 14(1) amended by No 62 of 1997, No 170 of 1995 and No 208 of 1992.
SECTION 14 INTERPRETATION: NOTIONAL EARNINGS BASE WHERE SUPERANNUATION CONTRIBUTIONS NOT MADE FOR THE BENEFIT OF CERTAIN EMPLOYEES IMMEDIATELY BEFORE 21 AUGUST 1991
14(1)
[Operation of section]
(a)
where the employer is contributing to the fund or the RSA in accordance with an industrial award or an occupational superannuation arrangement for the benefit of the employee in relation to a quarter;
(ab)
where the employer is contributing to the fund or the RSA in accordance with a law of the Commonwealth, a State or a Territory for the benefit of the employee in relation to a quarter;
(b)
where the employer is otherwise contributing to the fund or the RSA under the applicable superannuation scheme for the benefit of the employee in relation to a quarter.
14(1A) [ " notional earnings base " dealt with in s 13, 13A or 13B]
This section does not apply if the meaning of the expression notional earnings base in relation to the employee is dealt with in section 13 , 13A or 13B .
S 14(1A) amended by No 76 of 1996; inserted by No 170 of 1995.
14(2) [ " notional earnings base " ]
Subject to subsections (2A), (2B), (3) and (4), the expression notional earnings base means the earnings of the employee that, under the award, arrangement, law or scheme as in force on:
(a) the first day of a quarter; or
(b) the first day of employment; or
(c) the day on which the employer begins to contribute to the fund or the RSA;
whichever is the later, constitute the employee ' s earnings by reference to which the requisite employer contribution is to be calculated.
S 14(2) amended by No 51 of 2002, s 3 and Sch 1 item 37, by substituting " quarter " for " contribution period " in para (a), effective 1 July 2003. For application and transitional provisions, see note under s 5(3).
S 14(2) amended by No 62 of 1997 and No 208 of 1992.
14(2A) [Contribution under award or law]
If:
(a) the employer is contributing for the benefit of the employee to the fund in accordance with an industrial award, or a law of a kind referred to in paragraph (1)(ab), that was operative immediately before 21 August 1991; and
(b) section 13 would operate to determine a notional earnings base in relation to the employee if the employer had been so contributing immediately before 21 August 1991;
the notional earnings base in relation to the employee is the notional earnings base referred to in paragraph (b).
S 14(2A) inserted by No 208 of 1992.
14(2B) [Contribution under Coal Industry Tribunal order]
If:
(a) the employer is contributing for the benefit of the employee to the fund in accordance with the agreement referred to in Order No. 292 of 1992 of the Coal Industry Tribunal of New South Wales and known as the New South Wales Coal Mining Industry Statutory Superannuation Fund (Salary Sacrifice) Agreement; and
(b) section 13 would operate to determine a notional earnings base in relation to the employee if the employer had been so contributing immediately before 21 August 1991;
the notional earnings base in relation to the employee is the notional earnings base referred to in paragraph (b).
S 14(2B) inserted by No 208 of 1992.
14(3) [Ordinary time earnings]
If, in a case where the employer is contributing to the fund or the RSA in accordance with an occupational superannuation arrangement, a law of a kind referred to in paragraph (1)(ab) or the applicable superannuation scheme, the employee ' s notional earnings base calculated in accordance with subsection (2) would, in relation to a quarter, be less than the employee ' s ordinary time earnings for the quarter, the employee ' s notional earnings base is the employee ' s ordinary time earnings.
S 14(3) amended by No 51 of 2002, s 3 and Sch 1 item 38, by substituting " quarter " for " contribution period " (wherever occurring), effective 1 July 2003. For application and transitional provisions, see note under s 5(3).
S 14(3) amended by No 62 of 1997 and No 208 of 1992.
14(4) [Maximum contribution base]
If an employee ' s notional earnings base ascertained in accordance with subsection (2) in relation to a quarter would be an amount greater than the maximum contribution base for that quarter, the employee ' s notional earnings base is the maximum contribution base.
S 14(4) amended by No 51 of 2002, s 3 and Sch 1 items 39 and 40, by substituting " quarter " for " contribution period " and substituting " that quarter " for " that period " , effective 1 July 2003. For application and transitional provisions, see note under s 5(3).
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