-
Superannuation Guarantee (Administration) Act 1992
- PART 1 - PRELIMINARY
- SECTION 1 SHORT TITLE
- SECTION 2 COMMENCEMENT
- SECTION 3 ACT BINDS CROWN ETC.
- SECTION 4 APPLICATION
- ### (Repealed) SECTION 4A EXTENSION TO JOINT PETROLEUM DEVELOPMENT AREA
- SECTION 5 APPLICATION OF ACT TO COMMONWEALTH
- SECTION 5A APPLICATION OF ACT TO COMMONWEALTH AUTHORITIES
- SECTION 5B JURISDICTION ETC. OF THE FAIR WORK COMMISSION NOT AFFECTED
- SECTION 5C APPLICATION OF THE CRIMINAL CODE
- PART 2 - EXPLANATION OF TERMS USED IN THE ACT
- SECTION 6 INTERPRETATION - GENERAL
- SECTION 6AA INTERPRETATION: DEFINED BENEFIT MEMBER
- SECTION 6A INTERPRETATION: DEFINED BENEFIT SUPERANNUATION SCHEME
- SECTION 6B INTERPRETATION: CONVERSION NOTICE
- SECTION 7 INTERPRETATION: COMPLYING SUPERANNUATION FUND OR SCHEME
- SECTION 7A INTERPRETATION: COMPLYING APPROVED DEPOSIT FUND
- SECTION 8 INTERPRETATION: RESIDENT OF AUSTRALIA
- SECTION 9 INTERPRETATION: INDEXATION FACTOR
- SECTION 10 INTERPRETATION: BENEFIT CERTIFICATE
- SECTION 11 INTERPRETATION - SALARY OR WAGES
- SECTION 12 INTERPRETATION: EMPLOYEE, EMPLOYER
- SECTION 12A INTERPRETATION: REFERENCES TO INDUSTRIAL INSTRUMENTS
- ### (Repealed) SECTION 13 INTERPRETATION: NOTIONAL EARNINGS BASE WHERE SUPERANNUATION CONTRIBUTIONS MADE FOR BENEFIT OF CERTAIN EMPLOYEES IMMEDIATELY BEFORE 21 AUGUST 1991
- ### (Repealed) SECTION 13A INTERPRETATION: NOTIONAL EARNINGS BASE WHERE EMPLOYER CONTRIBUTING TO SEAFARERS ' RETIREMENT FUND
- ### (Repealed) SECTION 13B INTERPRETATION: NOTIONAL EARNINGS BASE WHERE EMPLOYER CONTRIBUTING TO ABERFOYLE AWARD SUPERANNUATION FUND
- ### (Repealed) SECTION 14 INTERPRETATION: NOTIONAL EARNINGS BASE WHERE SUPERANNUATION CONTRIBUTIONS NOT MADE FOR THE BENEFIT OF CERTAIN EMPLOYEES IMMEDIATELY BEFORE 21 AUGUST 1991
- SECTION 15 INTERPRETATION: MAXIMUM CONTRIBUTION BASE
- SECTION 15A INTERPRETATION: SALARY SACRIFICE ARRANGEMENTS
- PART 3 - LIABILITY OF EMPLOYERS OTHER THAN THE COMMONWEALTH AND TAX-EXEMPT COMMONWEALTH AUTHORITIES TO PAY SUPERANNUATION GUARANTEE CHARGE
- SECTION 15B APPLICATION OF PART TO FORMER EMPLOYEES
- SECTION 15C CERTIFICATES OF COVERAGE FOR INTERNATIONAL SOCIAL SECURITY AGREEMENTS
- SECTION 16 CHARGE PAYABLE BY EMPLOYER
- SECTION 17 SUPERANNUATION GUARANTEE SHORTFALL
- ### (Repealed) SECTION 18 INDIVIDUAL SUPERANNUATION GUARANTEE SHORTFALL FOR 1992-93
- SECTION 19 INDIVIDUAL SUPERANNUATION GUARANTEE SHORTFALLS
- SECTION 19AA EMPLOYER SHORTFALL EXEMPTION CERTIFICATE
- SECTION 19AB EMPLOYER SHORTFALL EXEMPTION CERTIFICATE - APPLICATION AND ISSUING
- SECTION 19AC EMPLOYER SHORTFALL EXEMPTION CERTIFICATE - NOTICE OF DECISION
- SECTION 19A LIMIT ON SHORTFALL INCREASES ARISING FROM FAILURE TO COMPLY WITH CHOICE OF FUND REQUIREMENTS
- SECTION 20 DEFINED BENEFIT SCHEMES - CERTAIN CASES WHERE MEMBERS CANNOT CHOOSE ANOTHER FUND
- SECTION 21 GUIDELINES FOR REDUCING AN INCREASE IN AN INDIVIDUAL SUPERANNUATION GUARANTEE SHORTFALL
- SECTION 22 REDUCTION OF CHARGE PERCENTAGE WHERE CONTRIBUTION MADE TO DEFINED BENEFIT SUPERANNUATION SCHEME
- SECTION 23 REDUCTION OF CHARGE PERCENTAGE IF CONTRIBUTION MADE TO RSA OR TO FUND OTHER THAN DEFINED BENEFIT SUPERANNUATION SCHEME
- SECTION 23A OFFSETTING LATE PAYMENTS AGAINST CHARGE
- SECTION 23B CONTRIBUTIONS THROUGH AN APPROVED CLEARING HOUSE
- SECTION 24 CERTAIN BENEFIT CERTIFICATES PRESUMED TO BE CERTIFICATES IN RELATION TO COMPLYING SUPERANNUATION SCHEME
- SECTION 25 CERTAIN CONTRIBUTIONS PRESUMED TO BE CONTRIBUTIONS TO COMPLYING SUPERANNUATION FUND
- ### (Repealed) SECTION 25A CERTAIN CONTRIBUTIONS TAKEN TO BE IN ACCORDANCE WITH INDUSTRIAL AWARD THAT SPECIFIES NOTIONAL EARNINGS BASE
- SECTION 26 CERTAIN PERIODS NOT TO COUNT AS PERIODS OF EMPLOYMENT
- SECTION 27 SALARY OR WAGES: GENERAL EXCLUSIONS
- SECTION 28 SALARY OR WAGES: EXCLUDED EARNINGS OF YOUNG PERSONS
- SECTION 29 SALARY OR WAGES: EXCLUDED EARNINGS OF MEMBERS OF RESERVES
- SECTION 30 ARRANGEMENTS TO AVOID PAYMENT OF SUPERANNUATION GUARANTEE CHARGE
- SECTION 31 NOMINAL INTEREST COMPONENT
- SECTION 32 ADMINISTRATION COMPONENT
- PART 3A - CHOICE OF FUND REQUIREMENTS
- Division 1 - Overview of Part
- SECTION 32A PURPOSE OF PART
- SECTION 32B STRUCTURE OF PART
- Division 2 - Which contributions satisfy the choice of fund requirements?
- SECTION 32C CONTRIBUTIONS THAT SATISFY THE CHOICE OF FUND REQUIREMENTS
- SECTION 32CA CERTAIN CONTRIBUTIONS TAKEN NOT TO SATISFY THE CHOICE OF FUND REQUIREMENTS
- Division 3 - Eligible choice funds
- SECTION 32D WHAT FUNDS ARE ELIGIBLE CHOICE FUNDS?
- SECTION 32E MEANING OF FUNDS - INCLUDES RSAs AND SCHEMES
- Division 4 - Choosing a fund
- SECTION 32F WHAT IS A CHOSEN FUND
- SECTION 32FA EMPLOYER MAY REFUSE TO ACCEPT CERTAIN CHOSEN FUNDS
- SECTION 32G LIMIT ON FUNDS THAT MAY BE CHOSEN
- SECTION 32H WHEN FUND CEASES TO BE A CHOSEN FUND
- SECTION 32J A SUCCESSOR FUND MAY BECOME A CHOSEN FUND
- Division 6 - Standard choice forms
- SECTION 32N WHEN A STANDARD CHOICE FORM MUST BE PROVIDED
- SECTION 32NA WHEN A STANDARD CHOICE FORM DOES NOT HAVE TO BE PROVIDED
- SECTION 32P STANDARD CHOICE FORM
- Division 7 - Stapled funds
- SECTION 32Q WHAT IS THE STAPLED FUND FOR AN EMPLOYEE
- SECTION 32R IDENTIFYING ANY STAPLED FUNDS FOR EMPLOYEES
- Division 8 - Miscellaneous
- SECTION 32W DISCLOSING TAX FILE NUMBERS PROVIDED IN STANDARD CHOICE FORMS
- SECTION 32X APPLICATION OF PART TO DIFFERENT EMPLOYERS OF AN EMPLOYEE
- ### (Repealed) SECTION 32Y NOTIONAL EARNINGS BASE TO CONTINUE TO BE USED
- SECTION 32Z CONTRIBUTIONS SATISFY COMMONWEALTH OR TERRITORY INDUSTRIAL AWARD REQUIREMENTS - CHOSEN FUNDS AND STAPLED FUNDS ETC.
- SECTION 32ZAA CONTRIBUTIONS SATISFY STATE OR TERRITORY LAW REQUIREMENTS - CHOSEN FUNDS AND STAPLED FUNDS ETC.
- SECTION 32ZAB EFFECT OF BLOCKING CONTRIBUTIONS TO PSSAP ETC. - ELIGIBLE CHOICE FUNDS
- SECTION 32ZA EMPLOYERS NOT LIABLE FOR DAMAGES
- PART 4 - SUPERANNUATION GUARANTEE STATEMENTS AND ASSESSMENTS
- SECTION 33 SUPERANNUATION GUARANTEE STATEMENTS
- SECTION 34 POWER TO REQUIRE INFORMATION WHERE NO SUPERANNUATION GUARANTEE STATEMENT
- SECTION 35 FIRST SUPERANNUATION GUARANTEE STATEMENT FOR A QUARTER TAKEN TO BE ASSESSMENT
- SECTION 36 DEFAULT ASSESSMENTS
- SECTION 37 AMENDMENT OF ASSESSMENTS
- SECTION 38 REFUND OF OVERPAID AMOUNTS
- SECTION 39 AMENDED ASSESSMENT TO BE AN ASSESSMENT
- SECTION 40 NOTICE OF ASSESSMENT OR AMENDMENT
- SECTION 41 VALIDITY OF ASSESSMENT
- SECTION 42 OBJECTIONS AGAINST ASSESSMENT
- PART 5 - ADMINISTRATION
- SECTION 43 GENERAL ADMINISTRATION OF ACT
- SECTION 44 ANNUAL REPORT
- ### (Repealed) SECTION 45 SECRECY
- ### (Repealed) SECTION 45A DISCLOSURE OF INFORMATION TO GIVE ADVICE TO EMPLOYEE ABOUT PROGRESS OF COMPLAINT AGAINST EMPLOYER
- PART 6 - COLLECTION AND RECOVERY OF CHARGE
- SECTION 46 WHEN SUPERANNUATION GUARANTEE CHARGE BECOMES PAYABLE
- SECTION 47 WHEN ADDITIONAL SUPERANNUATION GUARANTEE CHARGE BECOMES PAYABLE
- ### (Repealed) SECTION 48 EXTENSION OF TIME FOR PAYMENT
- SECTION 49 UNPAID SUPERANNUATION GUARANTEE CHARGE
- SECTION 50 ORDER OF PAYMENTS
- ### (Repealed) SECTION 51 SUBSTITUTED SERVICE
- ### (Repealed) SECTION 52 LIQUIDATION
- ### (Repealed) SECTION 53 RECEIVERS
- ### (Repealed) SECTION 54 RECOVERY OF SUPERANNUATION GUARANTEE CHARGE FROM TRUSTEE OF DECEASED EMPLOYER
- ### (Repealed) SECTION 55 RECOVERY OF CHARGE FROM UNADMINISTERED DECEASED ESTATES
- ### (Repealed) SECTION 56 COMMISSIONER MAY COLLECT SUPERANNUATION GUARANTEE CHARGE FROM PERSON OWING MONEY TO PERSON LIABLE TO SUPERANNUATION GUARANTEE CHARGE
- SECTION 57 PUBLIC OFFICER OF COMPANY
- SECTION 57A NOTIFYING AND SERVING COMPANIES
- SECTION 58 PUBLIC OFFICER OF TRUST ESTATE
- PART 7 - ADDITIONAL SUPERANNUATION GUARANTEE CHARGE
- SECTION 59 FAILURE TO PROVIDE STATEMENTS OR INFORMATION
- SECTION 60 AMNESTY FROM LIABILITY TO PAY ADDITIONAL SUPERANNUATION GUARANTEE CHARGE
- ### (Repealed) SECTION 61 PENALTY SUPERANNUATION GUARANTEE CHARGE WHERE ARRANGEMENT TO AVOID SUPERANNUATION GUARANTEE CHARGE
- SECTION 62 ASSESSMENT OF ADDITIONAL SUPERANNUATION GUARANTEE CHARGE
- SECTION 62A OFFSETS TO BE DISREGARDED
- PART 8 - PAYMENTS OF AMOUNTS OF SHORTFALL COMPONENTS FOR THE BENEFIT OF EMPLOYEES
- ### (Repealed) SECTION 63 APPLICATION OF PART
- SECTION 63A PAYMENTS TO WHICH THIS PART APPLIES
- SECTION 63B OVERVIEW OF THIS PART
- ### (Repealed) SECTION 64 WHAT IS THE ' SHORTFALL COMPONENT ' ?
- SECTION 64A THE SHORTFALL COMPONENT FOR ONE BENEFITING EMPLOYEE
- SECTION 64B THE SHORTFALL COMPONENT FOR MORE THAN ONE BENEFITING EMPLOYEE
- SECTION 65 PAYMENT OF SHORTFALL COMPONENT
- SECTION 65AA SHORTFALL COMPONENT AND FORMER TEMPORARY RESIDENT
- SECTION 65A PAYMENT TO EMPLOYEE WHO IS OVER 65
- SECTION 66 PAYMENT TO EMPLOYEE RETIRED DUE TO PERMANENT INCAPACITY OR INVALIDITY
- SECTION 66A PAYMENT TO EMPLOYEE WITH TERMINAL MEDICAL CONDITION
- SECTION 67 PAYMENT WHERE EMPLOYEE DECEASED
- ### (Repealed) SECTION 68 PAYMENT NOT SUBJECT TO TAXATION
- SECTION 69 REPAYMENT OF OVERPAYMENTS IN RELATION TO A SHORTFALL COMPONENT
- SECTION 69A RECOVERY OF SHORTFALL COMPONENT INCORRECTLY CREDITED TO AN ACCOUNT KEPT UNDER THE SMALL SUPERANNUATION ACCOUNTS ACT 1995
- SECTION 70 RECOVERY OF OVERPAYMENTS
- SECTION 71 APPROPRIATION
- PART 9 - MISCELLANEOUS
- SECTION 72 TREATMENT OF PARTNERSHIPS
- SECTION 73 TREATMENT OF UNINCORPORATED ASSOCIATIONS
- SECTION 74 AMNESTY IN RELATION TO HISTORIC AMOUNTS OF SUPERANNUATION GUARANTEE SHORTFALL
- ### (Repealed) SECTION 75 EVIDENCE
- ### (Repealed) SECTION 76 ACCESS TO PREMISES ETC.
- ### (Repealed) SECTION 77 OBTAINING INFORMATION AND EVIDENCE
- ### (Repealed) SECTION 78 REPORTING SUPERANNUATION CONTRIBUTIONS
- ### (Repealed) SECTION 78A REPORTING WHERE CONTRIBUTIONS TRANSFERRED BETWEEN SUPERANNUATION PROVIDERS
- SECTION 79 RECORDS TO BE KEPT AND RETAINED BY EMPLOYERS
- SECTION 79A APPROVED CLEARING HOUSE
- SECTION 80 REGULATIONS
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.