Commonwealth Consolidated Acts

SUPERANNUATION GUARANTEE (ADMINISTRATION) ACT 1992

TABLE OF PROVISIONS

           Long Title

   PART 1--PRELIMINARY

   1.      Short title  
   2.      Commencement  
   3.      Act binds Crown etc.  
   4.      Application  
   5.      Application of Act to Commonwealth  
   5A.     Application of Act to Commonwealth authorities  
   5B.     Jurisdiction etc. of the Fair Work Commission not affected  
   5C.     Application of the Criminal Code  

   PART 2--EXPLANATION--OF TERMS USED IN THE ACT

   6.      Interpretation--general  
   6AA.    Interpretation: defined benefit member  
   6A.     Interpretation: defined benefit superannuation scheme  
   6B.     Interpretation: conversion notice  
   7.      Interpretation: complying superannuation fund or scheme  
   7A.     Interpretation: complying approved deposit fund  
   8.      Interpretation: resident of Australia  
   9.      Interpretation: indexation factor  
   10.     Interpretation: benefit certificate  
   11.     Interpretation--salary or wages  
   12.     Interpretation: employee, employer  
   12A.    Interpretation: references to industrial instruments  
   15.     Interpretation: maximum contribution base  
   15A.    Interpretation: salary sacrifice arrangements  

   PART 3--LIABILITY--OF EMPLOYERS OTHER THAN THE COMMONWEALTH AND TAX-EXEMPT COMMONWEALTH AUTHORITIES TO PAY SUPERANNUATION GUARANTEE CHARGE

   15B.    Application of Part to former employees  
   15C.    Certificates of coverage for international social security agreements  
   16.     Charge payable by employer  
   17.     Superannuation guarantee shortfall  
   19.     Individual superannuation guarantee shortfalls  
   19AA.   Employer shortfall exemption certificate  
   19AB.   Employer shortfall exemption certificate--application and issuing  
   19AC.   Employer shortfall exemption certificate--notice of decision  
   19A.    Limit on shortfall increases arising from failure to comply with choice of fund requirements  
   20.     Defined benefit schemes--certain cases where members cannot choose another fund  
   21.     Guidelines for reducing an increase in an individual superannuation guarantee shortfall  
   22.     Reduction of charge percentage where contribution made to defined benefit superannuation scheme  
   23.     Reduction of charge percentage if contribution made to RSA or to fund other than defined benefit superannuation scheme  
   23A.    Offsetting late payments against charge  
   23B.    Contributions through an approved clearing house  
   24.     Certain benefit certificates presumed to be certificates in relation to complying superannuation scheme  
   25.     Certain contributions presumed to be contributions to complying superannuation fund  
   26.     Certain periods not to count as periods of employment  
   27.     Salary or wages: general exclusions  
   28.     Salary or wages: excluded earnings of young persons  
   29.     Salary or wages: excluded earnings of members of Reserves  
   30.     Arrangements to avoid payment of superannuation guarantee charge  
   31.     Nominal interest component  
   32.     Administration component  

   PART 3A--CHOICE--OF FUND REQUIREMENTS

           Division 1--Overview of Part

   32A.    Purpose of Part  
   32B.    Structure of Part  

           Division 2--Which contributions satisfy the choice of fund requirements?

   32C.    Contributions that satisfy the choice of fund requirements  
   32CA.   Certain contributions taken not to satisfy the choice of fund requirements  

           Division 3--Eligible choice funds

   32D.    What funds are eligible choice funds?  
   32E.    Meaning of funds --includes RSAs and schemes  

           Division 4--Choosing a fund

   32F.    What is a chosen fund  
   32FA.   Employer may refuse to accept certain chosen funds  
   32G.    Limit on funds that may be chosen  
   32H.    When fund ceases to be a chosen fund  
   32J.    A successor fund may become a chosen fund  

           Division 6--Standard choice forms

   32N.    When a standard choice form must be provided  
   32NA.   When a standard choice form does not have to be provided  
   32P.    Standard choice form  

           Division 7--Stapled funds

   32Q.    What is the stapled fund for an employee  
   32R.    Identifying any stapled funds for employees  

           Division 8--Miscellaneous

   32W.    Disclosing tax file numbers provided in standard choice forms  
   32X.    Application of Part to different employers of an employee  
   32Z.    Contributions satisfy Commonwealth or Territory industrial award requirements--chosen funds and stapled funds etc.  
   32ZAA.  Contributions satisfy State or Territory law requirements--chosen funds and stapled funds etc.  
   32ZAB.  Effect of blocking contributions to PSSAP etc.--eligible choice funds  
   32ZA.   Employers not liable for damages  

   PART 4--SUPERANNUATION--GUARANTEE STATEMENTS AND ASSESSMENTS

   33.     Superannuation guarantee statements  
   34.     Power to require information where no superannuation guarantee statement  
   35.     First superannuation guarantee statement for a quarter taken to be assessment  
   36.     Default assessments  
   37.     Amendment of assessments  
   38.     Refund of overpaid amounts  
   39.     Amended assessment to be an assessment  
   40.     Notice of assessment or amendment  
   41.     Validity of assessment  
   42.     Objections against assessment  

   PART 5--ADMINISTRATION

   43.     General administration of Act  
   44.     Annual report  

   PART 6--COLLECTION--AND RECOVERY OF CHARGE

   46.     When superannuation guarantee charge becomes payable  
   47.     When additional superannuation guarantee charge becomes payable  
   49.     Unpaid superannuation guarantee charge  
   50.     Order of payments  
   57.     Public officer of company  
   57A.    Notifying and serving companies  
   58.     Public officer of trust estate  

   PART 7--ADDITIONAL--SUPERANNUATION GUARANTEE CHARGE

   59.     Failure to provide statements or information  
   60.     Amnesty from liability to pay additional superannuation guarantee charge  
   62.     Assessment of additional superannuation guarantee charge  
   62A.    Offsets to be disregarded  

   PART 8--PAYMENTS--OF AMOUNTS OF SHORTFALL COMPONENTS FOR THE BENEFIT OF EMPLOYEES

   63A.    Payments to which this Part applies  
   63B.    Overview of this Part  
   64A.    The shortfall component for one benefiting employee  
   64B.    The shortfall component for more than one benefiting employee  
   65.     Payment of shortfall component  
   65AA.   Shortfall component and former temporary resident  
   65A.    Payment to employee who is over 65  
   66.     Payment to employee retired due to permanent incapacity or invalidity  
   66A.    Payment to employee with terminal medical condition  
   67.     Payment where employee deceased  
   69.     Repayment of overpayments in relation to a shortfall component  
   69A.    Recovery of shortfall component incorrectly credited to an account kept under the Small Superannuation Accounts Act 1995  
   70.     Recovery of overpayments  
   71.     Appropriation  

   PART 9--MISCELLANEOUS

   72.     Treatment of partnerships  
   73.     Treatment of unincorporated associations  
   74.     Amnesty in relation to historic amounts of superannuation guarantee shortfall  
   79.     Records to be kept and retained by employers  
   79A.    Approved clearing house  
   80.     Regulations  
   27.      Salary or wages: general exclusions