SUPERANNUATION GUARANTEE (ADMINISTRATION) REGULATIONS 1993 (REPEALED)

Reg 1 substituted by SR No 316 of 1999.

Definition of "capital guaranteed fund" inserted by SLI No 25 of 2005, reg 3 and Sch 1 item 1, effective 1 July 2005.

Definition of "effective" repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 52(a), effective 1 July 2015. The definition formerly read:

effective
, in relation to an address, means that the person to whom the address relates will receive documents delivered to the address.

Definition of "effective" inserted by SR No 289 of 2001, reg 3 and Sch 4 item 1, effective 5 October 2001.

Definition of "employer contribution rate" amended by SLI No 132 of 2008, reg 3 and Sch 1 item 1, by substituting para (b), effective 1 July 2008. Para (b) formerly read:

(b) that is expressed as a percentage of his or her annual salary within the meaning of the governing rules of the scheme.

Definition of "minimum requisite benefit" amended by SLI No 132 of 2008, reg 3 and Sch 1 item 2, by substituting "Superannuation Industry (Supervision) Regulations 1994." for "Occupational Superannuation Standards Regulations.", effective 1 July 2008.

Definition of "preferred address for service" repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 52(b), effective 1 July 2015. The definition formerly read:

preferred address for service
has the meaning given by regulation 13.

Definition of "preferred address for service" inserted by SR No 289 of 2001, reg 3 and Sch 4 item 2, effective 5 October 2001.

Definition of "relevant fund" inserted by SR No 87 of 2001, reg 3 and Sch 1 item 1, effective 10 May 2001.

Definition of "responsible officers" inserted by SR No 87 of 2001, reg 3 and Sch 1 item 1, effective 10 May 2001.

Definition of "scheduled international social security agreement" inserted by SR No 214 of 2001, reg 3 and Sch 1 item 1, effective 1 January 2001.

Definition of "shortfall component" inserted by SR No 87 of 2001, reg 3 and Sch 1 item 1, effective 10 May 2001.

Definition of "successor fund" inserted by SLI No 25 of 2005, reg 3 and Sch 1 item 2, effective 1 July 2005.

Reg 3(1) substituted by SLI No 132 of 2008, reg 3 and Sch 1 item 3, effective 1 July 2008. Reg 3(1) formerly read:

3(1)
An employer must obtain a benefit certificate from an actuary:

(a) if the employer is required to lodge a superannuation guarantee statement - on or before the day on which the superannuation guarantee statement for the year, or the first year, to which the certificate relates is lodged; or

(b) if the employer is not required to lodge a superannuation guarantee statement - on or before 14 August in the year following the year, or the first year, to which the certificate relates;

or on or before such later date as the Commissioner allows.

Reg 5 amended by SLI No 132 of 2008, reg 3 and Sch 1 items 4 and 5, by omitting "and" from the end of para (b) and omitting para (c), effective 1 July 2008. Para (c) formerly read:

(c) the annual salary, for the purposes of the governing rules of the scheme, of each employee in the class is a notional earnings base within the meaning of section 13 or 14 of the Act;

Definitions of "FOTE" and "FSAL" substituted for definition of "F" by SLI No 132 of 2008, reg 3 and Sch 1 item 6, effective 1 July 2008. The definition of "F" formerly read:

F
is:

(a) if a benefit is expressed in the governing rules of a superannuation scheme as a multiple of the annual salary of the person as at the day on which he or she withdraws from the scheme - 0.0833; and

(b) if a benefit is expressed in the governing rules of the scheme as a multiple of the average annual salary of the person in the period of 3 years ending on the day on which he or she withdraws from the scheme - 0.09; and

(c) if a benefit is expressed in those governing rules as a multiple of the average annual salary of the person in a particular number of years of membership of the person in the scheme - 0.0833 + (0.0022 × that number of years); and

Definitions of "FOTE" and "FSAL" substituted for definition of "F" by SLI No 132 of 2008, reg 3 and Sch 1 item 6, effective 1 July 2008.

Definitions of "MCR" and "MRB" substituted for definition of "MCR" by SLI No 132 of 2008, reg 3 and Sch 1 item 7, effective 1 July 2008. The definition of "MCR" formerly read:

MCR
, in relation to a member of a superannuation scheme, is the rate at which contributions are paid by the member into a superannuation fund in respect of the scheme, being a rate that is expressed as a percentage of his or her annual salary for the purposes of the governing rules of the scheme; and

Definitions of "MCR" and "MRB" substituted for definition of "MCR" by SLI No 132 of 2008, reg 3 and Sch 1 item 7, effective 1 July 2008.

Definition of "NM" amended by SLI No 132 of 2008, reg 3 and Sch 1 item 8, by substituting "2008" for "1992", effective 1 July 2008.

Definition of "NM1" inserted by SLI No 132 of 2008, reg 3 and Sch 1 item 9, effective 1 July 2008.

Definition of "PAB1" inserted by SLI No 132 of 2008, reg 3 and Sch 1 item 9, effective 1 July 2008.

Definition of "PAB2" inserted by SLI No 132 of 2008, reg 3 and Sch 1 item 9, effective 1 July 2008.

Definition of "OTE" inserted by SLI No 132 of 2008, reg 3 and Sch 1 item 9, effective 1 July 2008.

Definitions of "SAL" and "SAL1" substituted for definition of "SAL" by SLI No 132 of 2008, reg 3 and Sch 1 item 10, effective 1 July 2008. The definition of "SAL" formerly read:

SAL
is:

(a) if a benefit is expressed in the governing rules of a superannuation scheme as a multiple of the annual salary of a member of that scheme as at the day on which he or she withdraws from the scheme - his or her annual rate of salary as at that day; or

(b) if a benefit is expressed in the governing rules of the scheme as a multiple of the average annual salary of a member of the scheme in a period referred to in paragraph (b) or (c) of the definition of F - his or her average annual rate of salary in the relevant period; and

Definitions of "SAL" and "SAL1" substituted for definition of "SAL" by SLI No 132 of 2008, reg 3 and Sch 1 item 10, effective 1 July 2008.

Definition of "TR" substituted by SLI No 73 of 2007, s 3 and Sch 1 item 1, applicable in relation to the 2007-08 year of income and each subsequent year of income. The definition formerly read:

TR
, in relation to a complying superannuation scheme, is the rate of tax payable in respect of the scheme in relation to the standard component, within the meaning of section 267 of the Income Tax Assessment Act 1936, of the taxable income of the scheme.

Reg 6(2) substituted by SLI No 132 of 2008, reg 3 and Sch 1 item 11, effective 1 July 2008. Reg 6(2) formerly read:

6(2) [When applicable]  

The notional employer contribution rate in relation to a defined benefit superannuation scheme in respect of a class of employees is calculated in accordance with this regulation if:

(a) MCR and TCR are greater than 0 and have not changed since 1 July 1992; and

(b) MCR and TCR are the same in respect of each employee in the class; and

(c) TR has not changed since 1 July 1992; and

(d) the whole of the minimum requisite benefit constitutes the element taxed in the fund of the taxable component (within the meaning of the Income Tax Assessment Act 1997); and

(e) the benefit certificate to whichthe notional employer contribution rate relates is in respect of a single superannuation scheme; and

(f) the date of effect of the benefit certificate is 1 July 1992; and

(g) the annual salary, for the purposes of the governing rules of the scheme, of each employee in the class is a notional earnings base within the meaning of section 13 or 14 of the Act; and

(h) the minimum requisite benefit in respect of each employee in the class is prescribed in the governing rules of the scheme as a multiple of:

(i) the annual salary of the employee as at the day when he or she withdraws from the fund; or

(ii) the average annual salary of the employee in a period ending when he or she withdraws from the scheme.

Reg 6(2) amended by SLI No 73 of 2007, s 3 and Sch 1 item 2, by substituting para (d), applicable in relation to the 2007-08 year of income and each subsequent year of income. Para (d) formerly read:

(d) the whole of the minimum requisite benefit constitutes a taxed element within the meaning of subsection 27AB(1) of the Income Tax Assessment Act 1936; and

Reg 6(4) substituted by SLI No 132 of 2008, reg 3 and Sch 1 item 12, effective 1 July 2008. Reg 6(4) formerly read:

6(4)
TCR is calculated using the formula:

MB                         F   ×   NM   ×   SAL   ×   (1   ±   DF)

Reg 6(5) substituted by SLI No 132 of 2008, reg 3 and Sch 1 item 12, effective 1 July 2008. Reg 6(5) formerly read:

6(5)

MRB   −   PAB

where:

MRB means the minimum requisite benefit in respect of the person; and

PAB means the part of that benefit that accrued to the person before 1 July 1992, calculated in accordance with subregulation (6).

Reg 6(6) substituted by SLI No 132 of 2008, reg 3 and Sch 1 item 12, effective 1 July 2008. Reg 6(6) formerly read:

6(6)
PAB is calculated using the formula:

A   ×   SAL B

where:

A is the lesser of:

(a) the amount of the benefit vested in the member as at 30 June 1992 in accordance with the governing rules of the superannuation scheme; and

(b) the amount of the benefit that has accrued in respect of the member as at 30 June 1992 in accordance with those governing rules; and

B is the amount that would have been SAL if the member had withdrawn from the scheme on 30 June 1992.

Reg 6(7) inserted by SLI No 132 of 2008, reg 3 and Sch 1 item 12, effective 1 July 2008.

Reg 6A inserted by SLI No 155 of 2013, reg 4 and Sch 1 item 89, effective 1 January 2014.

Former reg 6A repealed by SLI No 216 of 2006, reg 8 and Sch 6 item 1, effective 14 September 2006. Reg 6A formerly read:

REGULATION 6A INFORMATION TO BE INCLUDED IN EMPLOYER'S REPORT ON SUPERANNUATION CONTRIBUTIONS  
6A(1)
For subsection 23A(2) of the Act, a report must include the following information:

(a) the name of the superannuation fund or RSA provider to which the employer has made the contribution for the benefit of the employee;

(b) if the contribution has been made to a superannuation fund, the employee's fund membership number, or equivalent;

(c) if the contribution has been made to an RSA provider, the account number, or equivalent, of the RSA held by the employee.

6A(2)
An employer is not required to include the information specified in paragraph (1)(b) or (c) in the report if the employer does not have that information.

Former reg 6A inserted by SR No 49 of 2003, reg 3 and Sch 1 item 1, effective 1 July 2003.

Reg 7(1) amended by Act No 96 of 1999.

Reg 7AA repealed by SLI No 216 of 2006, reg 8 and Sch 6 item 1, effective 14 September 2006. Reg 7AA formerly read:

REGULATION 7AA EXCLUSION OF OLYMPICS-RELATED SALARY OR WAGES (ACT S 27(1)(e))  
7AA(1) [Prescribed salary or wages]  

For the purposes of paragraph 27(1)(e) of the Act, payments of salary or wages are prescribed if:

(a) the payments are made solely for Olympics-related employment performed in the period beginning on 1 January 2000 and ending on 31 December 2000; and

(b) the person to whom the payments are made:

(i) is not a resident of Australia; and

(ii) is a person who the employer reasonably believes has not undertaken, and does not intend to undertake, in that period, any employment that is not Olympics-related employment.

7AA(2) [Interpretation]  

In this regulation:

official Olympic or Paralympic organisation
means any of the following organisations:

(a) Sydney Organising Committee for the Olympic Games;

(b) Sydney Paralympic Organising Committee;

(c) Olympic Co-ordination Authority;

(d) Sydney Olympic Broadcasting Organisation;

(e) Olympic Roads and Transport Authority.

Olympics
means the Games of the XXVII Olympiad in Sydney in the year 2000.

Olympics-related employment
means:

(a) the provision of administrative or organisational support for an official Olympic or Paralympic organisation; or

(b) competing in the Olympics or Paralympics; or

(c) the provision of administrative, organisational, training, coaching, medical or other support to a person who is competing in the Olympics or Paralympics; or

(d) the provision of media coverage of the Olympics or Paralympics; or

(e) employment, for the purposes of the Olympics or Paralympics, with an employer under a labour agreement, as defined in regulation 1.03 of the Migration Regulations 1994; or

(f) employment for the purposes of a contract the employer has to provide a service at an Olympic or Paralympic site with one or more official Olympic or Paralympic organisations.

Paralympics
means the Games of the XI Paralympiad in Sydney in the year 2000.

 View history note

 Hide history note

History

Reg 7AA inserted by SR No 316 of 1999, reg 3 and Sch 1 item 2, effective 1 January 2000.

Reg 7AB repealed by SLI No 216 of 2006, reg 8 and Sch 6 item 1, effective 14 September 2006. Reg 7AB formerly read:

REGULATION 7AB EXCLUSION OF SALARY OR WAGES RELATED TO GOODWILL GAMES (ACT S 27(1)(e))  
7AB(1)
For paragraph 27(1)(e) of the Act, payments of salary or wages are prescribed if:

(a) the payments are made solely for Goodwill Games employment performed in the period beginning on 16 August 2001 and ending on 30 September 2001; and

(b) the person to whom the payments are made:

(i) is not a resident of Australia; and

(ii) is a person who the employer reasonably believes has not undertaken, and does not intend to undertake, in that period, any employment that is not Goodwill Games employment.

7AB(2)
In this regulation:

Goodwill Games
means the event known as the 2001 Goodwill Games that is to be held in Brisbane.

Goodwill Games employment
means employment relating to:

(a) the provision of administrative, organisational or other support for the Goodwill Games; or

(b) competing in the Goodwill Games; or

(c) the provision of administrative, organisational, training, coaching, medical or other support to an athlete who is in Australia to compete in the Goodwill Games; or

(d) the provision of media coverage of the Goodwill Games.

 View history note

 Hide history note

History

Reg 7AB inserted by SR No 210 of 2001, reg 3 and Sch 1 item 1, effective 16 August 2001.

Reg 7AC inserted by SR No 214 of 2001, reg 3 and Sch 1 item 2, effective 1 January 2002.

Reg 7AD(1) amended by SLI No 103 of 2014, reg 3 and Sch 1 item 1, by inserting table item 4, effective 1 July 2014.

Reg 7AD inserted by SLI No 157 of 2009, reg 3 and Sch 1 item 1, effective 1 July 2009. SLI No 157 of 2009, reg 4 contains the following application provision:

Application of amendment  
(1)
The amendment made by Schedule 1 applies in relation to salary or wages that become payable on or after 1 July 2009.

(2)
The amendment made by Schedule 1 does not affect any liability of an employer to pay a charge (within the meaning of the Superannuation Guarantee (Administration) Regulations 1993) relating to a superannuation guarantee shortfall which arose before 1 July 2009.

Reg 7AE substituted by SLI No 6 of 2014, reg 4 and Sch 3 item 1, effective 20 February 2014. Reg 7AE formerly read:

REGULATION 7AE APPROVED CLEARING HOUSE - SPECIFIED BODY (ACT, S 79A(3))  
7AE
For the purposes of subsection 79A(3) of the Act, the Department administered by the Minister administering the Human Services (Medicare) Act 1973 is specified.

 View history note

 Hide history note

History

Reg 7AE amended by SLI No 120 of 2011, reg 3 and Sch 1 item 70, by substituting "the Department administered by the Minister administering the Human Services (Medicare) Act 1973" for "Medicare Australia", effective 1 July 2011.

Reg 7AE inserted by SLI No 140 of 2010, reg 3 and Sch 1 item 1, effective 1 July 2010.

Reg 7A inserted by SR No 148 of 1996.

Reg 8 repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 53, effective 1 July 2015. Reg 8 formerly read:

REGULATION 8 LODGMENT OF SUPERANNUATION GUARANTEE STATEMENTS  
8(1)
A superannuation guarantee statement must be lodged:

(a) if the Commissioner gives notice to an employer specifying the address to which the statement must be sent - at that address; and

(b) if paragraph (a) does not apply - with an officer authorised by the Commissioner to receive superannuation guarantee statements at an office of the Australian Taxation Office.

8(2)
A superannuation guarantee statement must specify matters set out in the statement in sufficient detail to allow proper consideration of the statement.

8(3)
Unless the Commissioner allows otherwise, an attachment to a superannuation guarantee statement must:

(a) be endorsed with the words:

"This is an attachment of (insert the number of pages) pages referred to in the superannuation guarantee statement (insert a description of the statement) signed by (insert 'me' or 'us') and dated (insert the date of signing)"; and

(b) be signed by, or on behalf of, the employer making the statement; and

(c) be dated by each person signing the statement; and

(d) if the attachment has more than 1 page, have the pages numbered consecutively beginning with "1".

Reg 8A omitted by SR No 87 of 2001, reg 3 and Sch 1 item 2, effective 10 May 2001. Reg 8A formerly read:

REGULATION 8A ADDITIONAL SUPERANNUATION GUARANTEE CHARGE - RATE APPLICABLE  
8A
For the purposes of subsection 49(2) of the Act, the rate applicable is 10% per annum.

Reg 8A inserted by SR No 148 of 1996.

Reg 9 repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 53, effective 1 July 2015. Reg 9 formerly read:

REGULATION 9 PAYMENT OF SUPERANNUATION GUARANTEE CHARGE  
9(1)
Charge is payable in Australian currency in cash, or by cheque, bank draft or money order:

(a) at an office of the Australian Taxation Office to an officer authorised by the Commissioner to receive payment of charge in the form concerned; or

(b) by deposit to the credit of the Commissioner, or of a Deputy Commissioner, at a branch of the Reserve Bank of Australia; or

(c) at an Australian diplomatic or consular mission in a foreign country to a diplomatic or consular officer authorised by the Commissioner to receive payment of charge in the form concerned.

9(2)
An officer referred to in paragraph (1)(a) or (c) who receives payment of charge must, on request, issue a receipt for the payment.

9(3)
Payment of an amount by cheque is taken not to have occurred if the cheque is not honoured on presentation.

Reg 9A(1) substituted by SLI No 26 of 2013, reg 4 and Sch 2 item 1, effective 1 January 2014. Reg 9A(1) formerly read:

9A(1)
For subsection 32C(2) of the Act, the requirement is that the insurance to be offered by the fund in respect of death is:

(a) for a person of an age in an age range mentioned in an item in Schedule 1 - at least the level mentioned in the item; or

(b) for a person who has not attained the age of 56 years - at a premium of at least $0.50 per week, or the equivalent; or

(c) if the contribution is made to a defined benefit superannuation scheme on behalf of a defined benefit member - the scheme provides a death benefit with a future service component that is at least equivalent to the level of insurance in respect of death mentioned in paragraph (a).

Reg 9A(1A) inserted by SLI No 26 of 2013, reg 4 and Sch 2 item 1, effective 1 January 2014.

Reg 9A(1B) inserted by SLI No 26 of 2013, reg 4 and Sch 2 item 1, effective 1 January 2014.

Reg 9A(1C) inserted by SLI No 26 of 2013, reg 4 and Sch 2 item 1, effective 1 January 2014.

Reg 9A(2) amended by SLI No 26 of 2013, reg 4 and Sch 2 item 2, by substituting "subregulation (1), (1B) or (1C)" for "subregulation (1)" wherever occurring, effective 1 January 2014.

Reg 9A(3) repealed by SLI No 150 of 2005, reg 3 and Sch 2 item 1, effective 1 July 2006. Reg 9A(3) formerly read:

9A(3) [Superannuation Holding Accounts Special Account]  

The requirement in subregulation (1) does not apply to the Superannuation Holding Accounts Special Account mentioned in paragraph 32D(ca) of the Act.

Reg 9A(3) inserted by SLI No 150 of 2005, reg 3 and Sch 1 item 1, effective 1 July 2005.

Reg 9A amended by SLI No 141 of 2005, reg 3 and Sch 1 items 1 and 2, by substituting para (g) and repealing the note, effective 1 July 2005. Para (g) and the note formerly read:

(g) if, on 11 March 2005, the rules of the fund to which an employer contributed in respect of an employee determined that an amount not less than $50,000 will be payable in respect of the death of the employee - while the employer continues to contribute to the fund, or a successor fund, with those rules in respect of the employee.

Note: Regulation 9B is reserved for future use.

Reg 9A inserted by SLI No 25 of 2005, reg 3 and Sch 1 item 3, effective 1 July 2005.

Reg 9B substituted by SLI No 6 of 2014, reg 4 and Sch 2 item 1, effective 20 February 2014. Reg 9B formerly read:

REGULATION 9B CONTRIBUTIONS UNDER PRESCRIBED LEGISLATION  
9B
For subsection 32C(9) of the Act, the Commonwealth, State and Territory laws mentioned in Schedule 2 are prescribed on and from 1 July 2005.

 View history note

 Hide history note

History

Reg 9B inserted by SLI No 141 of 2005, reg 3 and Sch 1 item 3, effective 1 July 2005.

Reg 9C inserted by SLI No 25 of 2005, reg 3 and Sch 1 item 3, effective 1 July 2005.

Reg 9D amended by SLI No 141 of 2005, reg 3 and Sch 1 item 4, by inserting ``Schedule 1 to'' after ``section 388-50 of'', effective 1 July 2005.

Reg 9D inserted by SLI No 25 of 2005, reg 3 and Sch 1 item 3, effective 1 July 2005.

Reg 10, 10A, 10B, 10C and 10D substituted for reg 10 by SR No 87 of 2001, reg 3 and Sch 1 item 3, effective 10 May 2001. Reg 10 formerly read:

Reg 10, 10A, 10B, 10C and 10D substituted for reg 10 by SR No 87 of 2001, reg 3 and Sch 1 item 3, effective 10 May 2001.

Reg 10B(2A) inserted by SR No 321 of 2001, reg 3 and Sch 3 item 1, effective 15 December 2001.

Reg 10B(3A) inserted by SR No 321 of 2001, reg 3 and Sch 3 item 2, effective 15 December 2001.

Reg 10, 10A, 10B, 10C and 10D substituted for reg 10 by SR No 87 of 2001, reg 3 and Sch 1 item 3, effective 10 May 2001.

Reg 10, 10A, 10B, 10C and 10D substituted for reg 10 by SR No 87 of 2001, reg 3 and Sch 1 item 3, effective 10 May 2001.

Reg 12 repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 53, effective 1 July 2015. Reg 12 formerly read:

REGULATION 12 PAYMENT OF ALLOWANCES FOR EXPENSES  
12(1)
Subject to subregulation (2), a person required by the Commissioner to attend before the Commissioner must be paid an amount, or amounts, of allowances for expenses in relation to the attendance in accordance with Schedule 3.

 View history note

 Hide history note

History

Reg 12(1) amended by SLI No 25 of 2005, reg 3 and Sch 1 item 4, by substituting "Schedule 3" for "the Schedule", effective 1 July 2005.

12(2)
Allowances for expenses are not payable to a person attending before the Commissioner in the capacity of employer, employee or person representing an employer.

Reg 13 repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 53, effective 1 July 2015. Reg 13 formerly read:

REGULATION 13 PREFERRED ADDRESS FOR SERVICE  
13(1)
An address in Australia used by or associated with a person is a preferred address for service of the person if:

(a) it is of one of the following kinds of address:

(i) a physical address;

(ii) a postal address;

(iii) an electronic address; and

Note 1:

An address may be both a physical address and a postal address (eg. a street address).

Note 2:

The following are examples of an electronic address:

(a) an e-mail address;

(b) a secure website that the person can access to obtain a document.

(b) the person has given it to the Commissioner as an address for the service of documents by the Commissioner under the Act or these Regulations; and

(c) the designation of the address or other circumstances indicate that the person wishes the address to be used by the Commissioner in preference to other addresses of the person, whether generally or in specific circumstances.

13(2)
The designation of an address in a form or correspondence as an 'address for service', a 'preferred address', an 'address for correspondence' or similar term satisfies paragraph (1)(c).

Reg 13 to 13E substituted for reg 13 by SR No 289 of 2001, reg 3 and Sch 4 item 3, effective 5 October 2001. Reg 13 formerly read:

REGULATION 13 LAST KNOWN ADDRESSES OF EMPLOYERS AND EMPLOYEES  
13(1)
If the postal address of an employer or employee changes from that last set out in a superannuation guarantee statement (in this regulation called "the old address" ), the employer must give notice in writing of the change to the Commissioner at the office of the Australian Tax Office where the superannuation guarantee statement was lodged:

(a) in the case of the postal address of the employer - within 1 month of the change of address; or

(b) in the case of the postal address of an employee - within 1 month of becoming aware of the change of address.

Penalty: 5 penalty units.

13(2)
If the postal address of an employer or employee changes and the employer has not given notice in accordance with subregulation (1), the old address is taken to be the postal address of the person concerned for the purposes of these Regulations.

Reg 13A repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 53, effective 1 July 2015. Reg 13A formerly read:

REGULATION 13A CHANGE OR WITHDRAWAL OF PREFERRED ADDRESS FOR SERVICE  
13A(1)
A person may change or withdraw a preferred address for service only by giving the Commissioner notice in accordance with this regulation.

13A(2)
The notice must state whether or not the former address is still effective.

13A(3)
The notice must be given to the Commissioner in one of the following ways:

(a) orally, including by telephone;

(b) in writing, including electronically;

(c) any other way approved by the Commissioner in writing.

13A(4)
If the person is required to maintain a preferred address for service under the Act or these Regulations, the person may withdraw a preferred address for service only if another effective preferred address for service that is a postal address remains.

13A(5)
If the person is required to maintain a preferred address for service under the Act or these Regulations, and a preferred address for service becomes ineffective, the person must change or withdraw the ineffective address within 28 days.

Reg 13 to 13E substituted for reg 13 by SR No 289 of 2001, reg 3 and Sch 4 item 3, effective 5 October 2001.

Reg 13B repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 53, effective 1 July 2015. Reg 13B formerly read:

REGULATION 13B REQUIREMENT TO MAINTAIN A PREFERRED ADDRESS FOR SERVICE  
13B
If a person is required to give the Commissioner a preferred address for service for a purpose (for example, by section 33 of the Act), the person must subsequently maintain a preferred address for service for the purpose.

Reg 13 to 13E substituted for reg 13 by SR No 289 of 2001, reg 3 and Sch 4 item 3, effective 5 October 2001.

Reg 13C repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 53, effective 1 July 2015. Reg 13C formerly read:

REGULATION 13C SUBSTITUTE PREFERRED ADDRESS FOR SERVICE  
13C(1)
This regulation applies if:

(a) a person has not given the Commissioner a preferred address for service; or

(b) the Commissioner is satisfied that none of a person's preferred addresses for service is effective.

13C(2)
If the Commissioner has a record of another address relating to the person (whether or not a physical address), and it appears to the Commissioner that it is likely that the address is effective, the Commissioner may treat that address as the person's preferred address for service for all purposes under the Act and these Regulations.

Reg 13 to 13E substituted for reg 13 by SR No 289 of 2001, reg 3 and Sch 4 item 3, effective 5 October 2001.

Reg 13D repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 53, effective 1 July 2015. Reg 13D formerly read:

REGULATION 13D FAILURE TO NOTIFY CHANGE OF ADDRESS  
13D
A person whose preferred address for service is no longer effective, and who has not changed or withdrawn the address under regulation 13A, may not plead the fact that the address was not effective as a defence in any proceedings instituted against the person under the Act or these Regulations.

Reg 13 to 13E substituted for reg 13 by SR No 289 of 2001, reg 3 and Sch 4 item 3, effective 5 October 2001.

Reg 13E repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 53, effective 1 July 2015. Reg 13E formerly read:

REGULATION 13E SERVICE OF DOCUMENTS  
13E(1)
The Commissioner may serve a document on a person for the purposes of the Act and these Regulations by:

(a) if the person has given a preferred address for service that is a physical address - leaving a copy of the document at that address; or

(b) if the person has given a preferred address for service that is a postal address - posting a copy of the document to that address; or

(c) if the person has given a preferred address for service that is an electronic address - delivering an electronic copy of the document to that address.

13E(2)
This regulation does not affect the operation of any other law of the Commonwealth, or any law of a State or Territory, that deals with the service of documents.

Note:

For an example of another law that deals with the service of documents, see sections 28A and 29 of the Acts Interpretation Act 1901.

Reg 13 to 13E substituted for reg 13 by SR No 289 of 2001, reg 3 and Sch 4 item 3, effective 5 October 2001.

Reg 14 repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 53, effective 1 July 2015. Reg 14 formerly read:

REGULATION 14 ANNOTATIONS ON SUPERANNUATION GUARANTEE STATEMENTS  
14
If the Commissioner, or a person employed in the Australian Tax Office, acting in the performance of his or her duties, annotates a superannuation guarantee statement, he or she must use ink of a colour that is different from the colour of the ink used to make the statement.

Reg 15 repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 53, effective 1 July 2015. Reg 15 formerly read:

REGULATION 15 PRESUMPTION AS TO SIGNATURES  
15(1)
Judicial notice must be taken of the names and signatures of the persons who are, or were at any time, the Commissioner, a Second Commissioner, a Deputy Commissioner or a delegate of the Commissioner.

15(2)
A certificate, notice or other document bearing the written, printed or stamped name (including a facsimile of the signature) of a person who is, or was at any time, the Commissioner, a Second Commissioner, a Deputy Commissioner or a delegate of the Commissioner in the place of the person's signature is taken to have been duly signed by the person, unless it is proved that the document was issued without authority.

Reg 15 inserted by SR No 289 of 2001, reg 3 and Sch 4 item 4, effective 5 October 2001.

Reg 16 repealed by SLI No 73 of 2007, reg 3 and Sch 1 item 3, applicable in relation to a superannuation provider that receives employer contributions on or after 1 July 2007. Reg 16 formerly read:

REGULATION 16 INFORMATION TO BE INCLUDED IN SUPERANNUATION PROVIDER'S STATEMENT ON SUPERANNUATION CONTRIBUTIONS  
16(1)
This regulation applies to a superannuation provider that has received employer contributions on or after 1 July 2005.

Note:

Superannuation provider is defined in subsection 6(1) of the Act.

16(2)
For subsection 78(3) of the Act, a statement given by the superannuation provider in relation to a fund or RSA must contain the information set out in this regulation in respect of a member of a fund or holder of an RSA for a year.

Note 1:

A reference to a member of a fund does not include a member of the fund whose entitlements have been transferred out of the fund during the year. A reference to a holder of an RSA does not include a holder whose entitlements have been transferred out of the RSA during the year.

Note 2:

Under subsection 78(1) of the Act, the statement must be in an approved form.

16(3)
The statement must include:

(a) the provider's details; and

(b) the details of each member of the superannuation fund (including each member for whom a benefit certificate is current under the Act) or holder of an RSA; and

(c) details of any contributions that have been made by or on behalf of the member or RSA holder for the year, and any amounts reported to the superannuation provider under section 78A of the Act.

16(4)
However, the superannuation provider is not required to provide information mentioned in subregulation (3) if the Commissioner of Taxation advises the provider that the information is not required.

Note:

The Commissioner of Taxation will provide guidance on whether particular information mentioned in subregulation (3) is relevant for the statement of particular superannuation providers.

16(5)
If the fund is a self managed superannuation fund within the meaning of section 17A of the Superannuation Industry (Supervision) Act 1993, the superannuation provider must give the information by 31 March after the end of the financial year in which the contributions are received.

16(6)
If the fund is not a self managed superannuation fund, the superannuation provider must give the information by 31 October after the end of the financial year in which the contributions are received.

Reg 16 inserted by SLI No 260 of 2006, reg 3 and Sch 1 item 1, effective 6 October 2006.

Reg 17 repealed by SLI No 73 of 2007, reg 3 and Sch 1 item 3, applicable in relation to a superannuation provider that receives employer contributions on or after 1 July 2007. Reg 17 formerly read:

REGULATION 17 REPORTING BETWEEN SUPERANNUATION PROVIDERS  
17(1)
This regulation applies to a superannuation provider that has received employer contributions on or after 1 July 2005.

Note:

Superannuation provider is defined in subsection 6(1) of the Act.

17(2)
For subsection 78A(3) of the Act, a statement given by the transferring superannuation provider to the receiving superannuation provider must contain the information in relation to contributions received for the member or RSA holder that the transferring superannuation provider would have been required to report under section 78 of the Act and regulation 16, if the member or RSA holder had remained a member or holder of the RSA at the end of the year.

Note 1:

Under subsection 78A(1) of the Act, the statement must be in an approved form.

Note 2:

Under subsection 78A(1) of the Act, the transferring provider must provide a statement as set out in these regulations within 30 days after the day of the transfer.

17(3)
However, the superannuation provider is not required to provide information mentioned in subregulation (2) if the Commissioner of Taxation advises the provider that the information is not required.

Note:

The Commissioner of Taxation will provide guidance on whether particular information mentioned in subregulation (2) is relevant for the statement of particular superannuation providers.

Reg 17 inserted by SLI No 260 of 2006, reg3 and Sch 1 item 1, effective 6 October 2006.

Sch 1 inserted by SLI No 25 of 2005, reg 3 and Sch 1 item 5, effective 1 July 2005.

Sch 2 repealed by SLI No 6 of 2014, reg 4 and Sch 2 item 2, effective 20 February 2014. Sch 2 formerly read:

SCHEDULE 2

Regulation 9B

COMMONWEALTH, STATE AND TERRITORY LAWS

Table 1 - Commonwealth

Item	Law
1	Parliamentary Superannuation Act 2004

Table 2 - New South Wales

Item	Law
1	First State Superannuation Act 1992
2	(Repealed by SLI No 141 of 2005)

 View history note

 Hide history note

History

Item 2 of table 2 repealed by SLI No 141 of 2005,reg 3 and Sch 2 item 1, effective 1 July 2006. The item formerly read:

2 ... Coal and Oil Shale Mine Workers (Superannuation) Act 1941

Table 3 - Victoria

Item	Law
1	Emergency Services Superannuation Act 1986
2	Parliamentary Contributory Superannuation Act 1962
3	State Employees Retirement Benefits Act 1979
4	State Superannuation Act 1988
5	Transport Superannuation Act 1988

Table 4 - Queensland

Item	Law
1	Local Government Act 1993
2	(Repealed by SLI No 141 of 2005)

 View history note

 Hide history note

History

Item 2 of table 4 repealed by SLI No 141 of 2005, reg 3 and Sch 2 item 2, effective 1 July 2006. The item formerly read:

2 ... Coal and Oil Shale Mine Workers' Superannuation Act 1989

Table 5 - Western Australia

Item	Law
1	Fire and Emergency Services Superannuation Act 1985
2	State Superannuation Act 2000
3	(Repealed by SLI No 141 of 2005)
4	(Repealed by SLI No 141 of 2005)

 View history note

 Hide history note

History

Items 3 and 4 of table 5 repealed by SLI No 141 of 2005, reg 3 and Sch 2 item 3, effective 1 July 2006. The items formerly read:

3 ... Local Government Act 1995

4 ... Coal Industry Superannuation Act 1989

Table 6 - South Australia

Item	Law
1	Electricity Corporations Act 1994
2	Local Government Act 1999
3	Southern State Superannuation Act 1994

Table 7 - Tasmania

Item	Law
1	Ambulance Service Act 1982
2	Retirement Benefits (Parliamentary Superannuation) Regulations 2002
3	(Repealed by SLI No 215 of 2006)
4	Retirement Benefits (State Fire Commission Superannuation Scheme) Act 2005
5	Retirement Benefits (Tasmanian Ambulance Service Superannuation Scheme) Act 2006

 View history note

 Hide history note

History

Table 7 amended by SLI No 215 of 2006, reg 3 and Sch 1 items 1 and 2, by omitting table item 3 and inserting table item 5, effective 15 August 2006. Table item 3 formerly read:

3 ... State Fire Commission Superannuation Scheme Act 1994

Table 7 amended by SLI No 62 of 2006, reg 3 and Sch 1 item 1, by inserting table item 4, effective 23 March 2006.

Sch 2 inserted by SLI No 141 of 2005, reg 3 and Sch 1 item 6, effective 1 July 2005.

Sch 3 repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 54, effective 1 July 2015. Sch 3 formerly read:

SCHEDULE 3

Subregulation 12(1)

ALLOWANCES FOR EXPENSES
1  A person attending before the Commissioner because of his or her professional, scientific or other special skill or knowledge must be paid:
(a)	if the person is remunerated in his or her occupation by wages, salary or fees - an amount equal to the amount of wages, salary or fees not paid to the person because of his or her attendance; and
(b)	in any other case - an amount of $100 for each day on which he or she attends.
2  A person attending before the Commissioner, other than a person to whom clause 1 applies, must be paid:
(a)	if the person is remunerated in his or her occupation by wages, salary or fees - an amount equal to the amount of wage, salary or fees not paid to the person because of his or her attendance; and
(b)	in any other case - an amount of $60 for each day on which he or she so attends.
3  A person attending before the Commissioner must be paid a reasonable amount for allowances for:
(a)	transport between the usual place of residence of the person and the place that he or she attends for that purpose; and
(b)	if he or she is required to be absent overnight from his or her usual place of residence - meals and accommodation;
up to a daily maximum of $400.

Sch 3 renumbered by SLI No 25 of 2005, reg 3 and Sch 1 item 6, effective 1 July 2005.