Superannuation Guarantee (Administration) Act 1992
(Repealed by No 93 of 2004)
View history note
Hide history noteS 13 repealed by No 93 of 2004, s 3 and Sch 1 item 5, effective 1 July 2008. S 13 formerly read:
This section deals with the meaning of the expression
notional earnings base
in relation to an employee (the
current employee
) at a particular time (the
current time
) if at the current time:
S 13(1) amended by No 51 of 2002, s 3 and Sch 1 item 26, by substituting
"
quarter
"
for
"
contribution period
"
in para (b), effective 1 July 2003. For application and transitional provisions, see note under s 5(3). S 13(1) substituted by No 170 of 1995; amended by No 208 of 1992.
SECTION 13 INTERPRETATION: NOTIONAL EARNINGS BASE WHERE SUPERANNUATION CONTRIBUTIONS MADE FOR BENEFIT OF CERTAIN EMPLOYEES IMMEDIATELY BEFORE 21 AUGUST 1991
13(1)
[Application of section]
(a)
the current employee is a member of a superannuation fund (the
current fund
); and
(b)
the current employee
'
s employer (the
current employer
) is contributing to the current fund, in accordance with an applicable authority (see subsection (5)), for the benefit of the current employee in relation to a quarter; and
(c)
subsection (1A) applies.
13(1A) [Employer contributing before 21 August 1991]
This subsection applies at the current time if the current employer, or an employer who is, at the current time, a predecessor employer (see subsection (4A)) of the current employee, was, immediately before 21 August 1991, contributing to:
(a) the current fund; or
(b) another fund that, at the current time, is a predecessor fund (see subsection (4D)) in relation to the current employer or the predecessor employer, as the case may be;
in accordance with the applicable authority, for the benefit of the current employee or another employee.
S 13(1A) inserted by No 170 of 1995.
13(1B) [Simplest case to which s 13(1) applies]
The simplest case to which subsection (1) applies is the following:
The meaning of the expression notional earnings base , in relation to the current employee at the current time, is determined under this section because:
S 13(1B) amended by No 51 of 2002, s 3 and Sch 1 item 27, by omitting " in relation to a contribution period " after " the benefit of the current employee " , effective 1 July 2003. For application and transitional provisions, see note under s 5(3).
S 13(1B) inserted by No 170 of 1995.
13(1C) [Typical case to which s 13(1) applies]
An example of a typical case to which subsection (1) might apply is the following:
The meaning of the expression notional earnings base , in relation to the current employee at the current time, is determined under this section because:
S 13(1C) amended by No 51 of 2002, s 3 and Sch 1 items 28 and 29, by substituting " that other employee " for " that other employee, in relation to a contribution period " and substituting " the current employee, in relation to a quarter " for " the current employee, in relation to a contribution period " , effective 1 July 2003. For application and transitional provisions, see note under s 5(3).
S 13(1C) inserted by No 170 of 1995.
13(2) [ " notional earnings base " ]
Subject to subsections (3) and (4), the expression notional earnings base means the reference earnings in relation to the current employee that, under the applicable authority as in force on:
(a) the first day of the quarter; or
(b) the first day of employment;
whichever is the later, constitute the earnings by reference to which the requisite employer contribution is to be calculated in relation to the current employee.
S 13(2) amended by No 51 of 2002, s 3 and Sch 1 item 30, 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 13(2) amended by No 170 of 1995; substituted by No 208 of 1992.
13(3) [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 13(3) amended by No 51 of 2002, s 3 and Sch 1 items 31 and 32, 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).
13(4) [Where notional earnings base is reduced]
If the applicable authority that would, but for this subsection, determine an employee ' s notional earnings base under this section is at any time on or after 21 August 1991 amended in a way that has the effect of reducing an employee ' s notional earnings base, the employee ' s notional earnings base is to be determined as if the employee were an employee in relation to whom section 14 applies.
S 13(4) amended by No 170 of 1995; No 208 of 1992.
13(4A) [Predecessor employer]
For the purposes of this section, an employer (the test employer ) is a predecessor employer of another employer (the primary employer ) in relation to an employee of the primary employer at a particular time (the test time ), if subsection (4B) or (4C) applies at that time.
S 13(4A) inserted by No 170 of 1995.
13(4B) [Whole business transferred to primary employer]
This subsection applies at the test time if, after 3.55p.m., by legal time in the Australian Capital Territory, on 28 June 1994 and before the test time:
(a) the test employer transferred to the primary employer, for market value consideration, the whole of the business or other undertaking, or an asset of the business or other undertaking, in which the employee was employed by the test employer immediately before the transfer; and
(b) immediately after the transfer, the employee was employed by the primary employer solely or principally in the transferred business or other undertaking, or in utilising the asset in the business or other undertaking of the primary employer.
S 13(4B) inserted by No 170 of 1995.
13(4C) [Test employer a predecessor employer of another employer]
This subsection applies at the test time if, because of subsection (4B), the test employer is at that time, in relation to the employee, a predecessor employer of another employer who, because of an application of subsection (4B) or this subsection, is at that time, in relation to the employee, a predecessor employer of the primary employer.
S 13(4C) inserted by No 170 of 1995.
13(4D) [Predecessor fund]
For the purposes of this section, a fund (the test fund ) is a predecessor fund of another fund (the primary fund ) in relation to an employer at a particular time (the test time ) if subsection (4E) or (4F) applies at that time.
S 13(4D) inserted by No 170 of 1995.
13(4E) [Benefits transferred to primary fund]
This subsection applies at the test time if:
(a) during the period beginning at 3.55p.m., by legal time in the Australian Capital Territory, on 28 June 1994 and ending at the test time, the test fund transferred to the primary fund some or all of the benefits, of one or more employees of the employer, in the test fund; and
(b) the primary fund conferred, on all of the employees whose benefits were transferred during the period, rights, in respect of all the benefits, that were substantially the same as, or better than, those conferred on the employees by the test fund; and
(c) before the transfer of each of the benefits, a written agreement was in force between the trustee of the primary fund and the trustee of the test fund that the primary fund would confer those rights on the employees.
S 13(4E) inserted by No 170 of 1995.
13(4F) [Test fund a predecessor fund of another fund]
This subsection applies at the test time if:
(a) because of subsection (4E), the test fund is at the test time a predecessor fund, in relation to the employer, of another fund that is not the primary fund; and
(b) because of an application of subsection (4E) or of this subsection, that other fund is at the test time a predecessor fund, in relation to the employer, of the primary fund; and
(c) the test fund became a predecessor fund of the other fund before the other fund became a predecessor fund of the primary fund.
S 13(4F) inserted by No 170 of 1995.
13(4G) [Simplest case to which s 13(4F) applies]
The simplest case to which subsection (4F) applies is the following:
The test fund is a predecessor fund of the primary fund at the test time in relation to the employer because:
S 13(4G) inserted by No 170 of 1995.
13(5) [Definitions]
In this section:
applicable authority
means any of the following:
(a) an industrial award;
(b) an occupational superannuation arrangement;
(c) a law of the Commonwealth, a State or a Territory;
(d) the applicable superannuation scheme.
Definition of " applicable authority " inserted by No 170 of 1995.
reference earnings
, in relation to an employee, means:
(a) if the employer is contributing for the benefit of the employee in accordance with an industrial award, or a law of the Commonwealth, a State or a Territory (other than this Act), that specifies the requisite employer contribution by reference to the earnings of a member of a class of employees identified by the award or law - those earnings; and
(aa) if the employer is contributing for the benefit of the employee in relation to a quarter to the superannuation fund known as the Seafarers ' Retirement Fund that was established by a trust deed on 3 May 1973 - the benchmark rate stated in the trust deed; and
(ab) if the employer is contributing for the benefit of the employee in relation to a quarter to the superannuation fund known as the Aberfoyle Award Superannuation Fund that was established by a trust deed on 18 May 1987 - the amount that is the earnings base for the purposes of the Aberfoyle Limited (Superannuation) Award 1987; and
(b) in any other case - the earnings of the employee.
Definition of " reference earnings " amended by No 51 of 2002, s 3 and Sch 1 item 33, by substituting " quarter " for " contribution period " in paras (aa) and (ab), effective 1 July 2003. For application and transitional provisions, see note under s 5(3).
Definition of " reference earnings " amended by No 76 of 1996; No 170 of 1995; No 56 of 1994.
S 13(5) inserted by No 208 of 1992.
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