Commonwealth Consolidated Acts Commonwealth Consolidated ActsAct No. 111 of 1992 as amended
This compilation was prepared on 17 July 2009
taking into account amendments up to Act No. 54 of 2009
The text of any of those amendments not in force
on that date is appended in the Notes section
The operation of amendments that have been incorporated may
be
affected by application provisions that are set out in the Notes section
Prepared by the Office of Legislative Drafting and Publishing,
Attorney‑General's Department, Canberra
Contents
Part 1--Preliminary 1
1............ Short title [see Note 1] ....................................................................... 1
2............ Commencement .................................................................................. 1
3............ Act binds Crown etc. .......................................................................... 1
4............ Extension to Territories ...................................................................... 1
4A......... Extension to Joint Petroleum Development Area .............................. 1
5............ Application of Act to Commonwealth ............................................... 2
5A......... Application of Act to Commonwealth authorities ............................. 4
5B......... Jurisdiction etc. of Fair Work Australia not affected ......................... 5
5C......... Application of the Criminal Code ...................................................... 5
Part 2--Explanation of terms used in the Act 6
6............ Interpretation--general ....................................................................... 6
6A......... Interpretation: defined benefit superannuation scheme .................... 12
6B......... Interpretation: conversion notice ...................................................... 13
7............ Interpretation: complying superannuation fund or scheme .............. 14
7A......... Interpretation: complying approved deposit fund ........................... 14
8............ Interpretation: resident of Australia ................................................. 14
9............ Interpretation: indexation factor ....................................................... 14
10.......... Interpretation: benefit certificate ...................................................... 15
11.......... Interpretation--salary or wages ....................................................... 17
12.......... Interpretation: employee, employer ................................................. 17
12A....... Interpretation: references to industrial instruments ......................... 19
15.......... Interpretation: maximum contribution base ...................................... 19
Part 3--Liability of employers other than the Commonwealth and tax‑exempt Commonwealth authorities to pay superannuation guarantee charge 21
15B....... Application of Part to former employees ........................................ 21
15C....... Certificates of coverage for international social security agreements 21
16.......... Charge payable by employer ............................................................ 22
17.......... Superannuation guarantee shortfall ................................................... 22
19.......... Individual superannuation guarantee shortfalls ............................... 23
19A....... Limit on shortfall increases arising from failure to comply with choice of fund requirements 25
20.......... Scheme in surplus or member has accrued maximum benefit ........... 26
21.......... Guidelines for reducing an increase in an individual superannuation guarantee shortfall 28
22.......... Reduction of charge percentage where contribution made to defined benefit superannuation scheme 28
23.......... Reduction of charge percentage if contribution made to RSA or to fund other than defined benefit superannuation scheme .............................................................................................. 29
23A....... Offsetting late payments against charge ........................................... 33
24.......... Certain benefit certificates presumed to be certificates in relation to complying superannuation scheme 34
25.......... Certain contributions presumed to be contributions to complying superannuation fund 36
26.......... Certain periods not to count as periods of employment .................. 37
27.......... Salary or wages: general exclusions ................................................... 37
28.......... Salary or wages: excluded earnings of young persons ...................... 37
29.......... Salary or wages: excluded earnings of members of Reserves ............ 38
30.......... Arrangements to avoid payment of superannuation guarantee charge 38
31.......... Nominal interest component ............................................................ 38
32.......... Administration component ............................................................... 38
Part 3A--Choice of fund requirements 40
Division 1--Overview of Part 40
32A....... Purpose of Part ................................................................................. 40
32B....... Structure of Part ............................................................................... 40
Division 2--Which contributions satisfy the choice of fund requirements? 41
32C....... Contributions that satisfy the choice of fund requirements ............. 41
32CA.... Certain contributions taken not to satisfy the choice of fund requirements 44
Division 3--Eligible choice funds 45
32D....... What funds are eligible choice funds? ............................................... 45
32E........ Meaning of funds--includes RSAs and schemes .............................. 45
Division 4--Choosing a fund 46
32F........ What is a chosen fund ....................................................................... 46
32FA..... Employer may refuse to accept certain chosen funds ...................... 47
32G....... Limit on funds that may be chosen .................................................. 47
32H....... When fund ceases to be a chosen fund ............................................. 47
Division 6--Standard choice forms 49
32N....... When a standard choice form must be provided ............................... 49
32NA.... When a standard choice form does not have to be provided ............ 50
32P........ Standard choice form ........................................................................ 52
Division 8--Miscellaneous 53
32X....... Application of Part to different employers of an employee ............ 53
32Y....... Notional earnings base to continue to be used .................................. 53
32Z....... Contributions satisfy Commonwealth or Territory industrial award requirements 54
32ZAA. Contributions satisfy State or Territory law requirements .............. 54
32ZA.... Employers not liable for damages ..................................................... 54
Part 4--Superannuation guarantee statements and assessments 55
33.......... Superannuation guarantee statements ............................................... 55
34.......... Power to require information where no superannuation guarantee statement 56
35.......... First superannuation guarantee statement for a quarter taken to be assessment 56
36.......... Default assessments ......................................................................... 57
37.......... Amendment of assessments ............................................................. 58
38.......... Refund of overpaid amounts ............................................................ 59
39.......... Amended assessment to be an assessment ....................................... 59
40.......... Notice of assessment or amendment ................................................ 59
41.......... Validity of assessment ...................................................................... 59
42.......... Objections against assessment .......................................................... 60
Part 5--Administration 61
43.......... General administration of Act .......................................................... 61
44.......... Annual report ................................................................................... 61
45.......... Secrecy .............................................................................................. 61
45A....... Disclosure of information to give advice to employee about progress of complaint against employer 63
Part 6--Collection and recovery of charge 65
46.......... When superannuation guarantee charge becomes payable ................ 65
47.......... When additional superannuation guarantee charge becomes payable 65
49.......... Unpaid superannuation guarantee charge ......................................... 66
50.......... Order of payments ........................................................................... 67
57.......... Public officer of company ................................................................ 67
58.......... Public officer of trust estate ............................................................. 68
Part 7--Additional superannuation guarantee charge 70
59.......... Failure to provide statements or information ................................... 70
62.......... Assessment of additional superannuation guarantee charge ............. 71
62A....... Offsets to be disregarded .................................................................. 71
Part 8--Payments of amounts of shortfall components for the benefit of employees 72
63A....... Payments to which this Part applies ................................................ 72
63B....... Overview of this Part ....................................................................... 72
64A....... The shortfall component for one benefiting employee ..................... 72
64B....... The shortfall component for more than one benefiting employee .... 73
65.......... Payment of shortfall component ...................................................... 74
65AA.... Shortfall component and former temporary resident ....................... 75
65A....... Payment to employee who is over 65 .............................................. 76
66.......... Payment to employee retired due to permanent incapacity or invalidity 76
67.......... Payment where employee deceased ................................................. 76
69.......... Repayment of overpayments in relation to a shortfall component .. 76
69A....... Recovery of shortfall component incorrectly credited to an account kept under the Small Superannuation Accounts Act 1995 .................................................................................................. 77
70.......... Recovery of overpayments .............................................................. 77
71.......... Appropriation .................................................................................. 77
Part 9--Miscellaneous 78
72.......... Treatment of partnerships ................................................................ 78
73.......... Treatment of unincorporated associations ....................................... 78
74.......... Judicial notice of signature ............................................................... 79
75.......... Evidence ............................................................................................ 79
76.......... Access to premises etc. .................................................................... 80
77.......... Obtaining information and evidence ................................................. 81
79.......... Records to be kept and retained by employers ................................ 81
80.......... Regulations ....................................................................................... 83
Notes 85
An Act relating to the establishment and administration of the Superannuation Guarantee Scheme, and for related purposes
Notes to
the
Superannuation Guarantee (Administration)
Act 1992 Note 1 The Superannuation Guarantee (Administration) Act 1992
as shown in this compilation comprises Act No. 111, 1992 amended as
indicated in the Tables below. The Superannuation Guarantee (Administration) Act 1992
was amended by the Workplace Relations Amendment (Work Choices)
(Consequential Amendments) Regulations 2006 (No. 1) (SLI 2006 No. 50).
The amendments are incorporated in this compilation. For application, saving or transitional provisions made by
the Corporations (Repeals, Consequentials and Transitionals) Act 2001, see
Act No. 55, 2001. All relevant information pertaining to application, saving
or transitional provisions prior to 18 December 1996 is not included in
this compilation. For subsequent information see Table A. Table of Acts
|
Act |
Number |
Date |
Date of commencement |
Application, saving or transitional provisions |
|
111, 1992 |
21 Aug 1992 |
1 July 1992 |
|
|
|
208, 1992 |
22 Dec 1992 |
Part 4 (ss. |
Ss. 82 and 89 |
|
|
7, 1993 |
27 May 1993 |
Part 5 (ss. |
S. 61 |
|
|
Superannuation Industry (Supervision) Consequential Amendments Act 1993 |
82, 1993 |
30 Nov 1993 |
||
|
118, 1993 |
24 Dec 1993 |
Ss. 147-152: Royal Assent (d) |
Ss. 148, 152 and 155 |
|
|
56, 1994 |
7 Apr 1994 |
Ss. 88-109: Royal Assent (e) |
Ss. 89, 90(2), 92, 93(2), 94, 97, 98, 99(2), 100, 101(2), 102, 103(2), 104, 105(2), 106, 107(2), 108 and 109(2) |
|
|
181, 1994 |
19 Dec 1994 |
Schedule 1 (items 22-85): 13 Oct 1994 |
Sch. 3 (items 118, 125) and Sch. 5 (items 46(11), (12), 47) |
|
|
Superannuation Laws Amendment (Small Accounts and Other Measures) Act 1995 |
53, 1995 |
23 June 1995 |
1 July 1995 |
Sch. 3 (item 8) |
|
120, 1995 |
25 Oct 1995 |
Schedule 1 (Part 8): 23 Nov 1994 |
-- |
|
|
169, 1995 |
16 Dec 1995 |
Schedule 4 (Part 1): (f) |
Sch. 4 (items 5, 10) |
|
|
170, 1995 |
16 Dec 1995 |
Schedule 3 (items 1-14): Royal Assent (g) |
Sch. 3 (items 10, 14) |
|
|
43, 1996 |
25 Oct 1996 |
Schedule 2 (item 109): (h) |
-- |
|
|
Workplace Relations and Other Legislation Amendment Act 1996 |
60, 1996 |
25 Nov 1996 |
Schedule 19 (item 50): Royal Assent (i) |
S. 2(2) and (6) (am. by 77, 1996, Sch. 3 [items 1, 2]) |
|
as amended by |
|
|
|
|
|
Workplace Relations and Other Legislation Amendment Act (No. 2) 1996 |
77, 1996 |
19 Dec 1996 |
Schedule 3 (items 1, 2): (j) |
-- |
|
76, 1996 |
18 Dec 1996 |
Schedule 3: Royal Assent (k) |
Sch. 3 (item 9) [see Table A] |
|
|
Retirement Savings Accounts (Consequential Amendments) Act 1997 |
62, 1997 |
28 May 1997 |
2 June 1997 (see s. 2 and Gazette 1997, No. S202) |
-- |
|
121, 1997 |
8 July 1997 |
Schedule 3 (item 75): 1 July 1997 (l) |
-- |
|
|
147, 1997 |
14 Oct 1997 |
Schedule 9 (item 1): Royal Assent (m) |
Sch. 9 (item 2) [see Table A] |
|
|
11, 1999 |
31 Mar 1999 |
Schedule 1 (items 344, 345): 1 July 1999 (n) |
¾ |
|
|
Financial Sector Reform (Amendments and Transitional Provisions) Act (No. 1) 1999 |
44, 1999 |
17 June 1999 |
Schedule 7 (items 224-226: 1 July 1999 (see Gazette 1999, No. S283) (o) |
S. 3(2)(e) (am. by 160, 2000, Sch. 4 [item 4]) |
|
as amended by |
|
|
|
|
|
160, 2000 |
21 Dec 2000 |
Schedule 1 (item 21): Royal Assent |
-- |
|
|
Public Employment (Consequential and Transitional) Amendment Act 1999 |
146, 1999 |
11 Nov 1999 |
Schedule 1 (items 898-900): 5 Dec 1999 (see Gazette 1999, No. S584) (p) |
-- |
|
179, 1999 |
22 Dec 1999 |
Schedule 2 (items 76-85, 130-134, 136): (q) |
Sch. 2 (items |
|
|
91, 2000 |
30 June 2000 |
Schedule 2 (items 61-67): (r) |
-- |
|
|
Defence Legislation Amendment (Enhancement of the Reserves and Modernisation) Act 2001 |
10, 2001 |
22 Mar 2001 |
Schedule 2 (items 85, 94, 95): 19 Apr 2001 (s) |
Sch. 2 (items |
|
Corporations (Repeals, Consequentials and Transitionals) Act 2001 |
55, 2001 |
28 June 2001 |
Ss. 4-14 and Schedule 3 (item 497): 15 July 2001 (see Gazette 2001, No. S285) (t) |
Ss. 4-14 [see Note 1] |
|
Financial Services Reform (Consequential Provisions) Act 2001 |
123, 2001 |
27 Sept 2001 |
Schedule 1 (items 280, 281): 11 Mar 2002 (see Gazette 2001, No. GN42) (u) |
-- |
|
Treasury Legislation Amendment (Application of Criminal Code) Act (No. 2) 2001 |
146, 2001 |
1 Oct 2001 |
S. 4 and Schedule 4 (items 123-128): 15 Dec 2001 (v) |
S. 4 [see Table A] |
|
51, 2002 |
29 June 2002 |
S. 4 and Schedule 1 (items 193-201): Royal
Assent |
S. 4 and Sch. 1 (items |
|
|
Petroleum (Timor Sea Treaty) (Consequential Amendments) Act 2003 |
10, 2003 |
2 Apr 2003 |
Schedule 1 (items 1-52, |
Sch. 1 (item 83) [see Table A] |
|
Superannuation Laws Amendment (2004 Measures No. 2) Act 2004 |
93, 2004 |
29 June 2004 |
S. 4(3): Royal Assent |
S. 4(3) [see Table A] |
|
101, 2004 |
30 June 2004 |
Schedule 11 (items 96-100, 128, 129): (x) |
Sch. 11 (items 100, 129) [see Table A] |
|
|
Superannuation Legislation Amendment (Choice of Superannuation Funds) Act 2004 |
102, 2004 |
30 June 2004 |
Schedule 1: 1 July 2005 |
-- |
|
142, 2004 |
14 Dec 2004 |
14 Dec 2004 |
Sch. 1 (item 2) [see Table A] |
|
|
8, 2005 |
22 Feb 2005 |
S. 4 and Schedule 1 (items 417, 418, 496): Royal Assent |
S. 4 and Sch. 1 (item 496) [see Table A] |
|
|
Tax Laws Amendment (2004 Measures No. 7) Act 2005 |
41, 2005 |
1 Apr 2005 |
Schedule 10 (item 232): Royal Assent |
-- |
|
81, 2005 |
29 June 2005 |
Schedule 2: (y) |
-- |
|
|
Superannuation Legislation Amendment (Choice of Superannuation Funds) Act 2005 |
82, 2005 |
29 June 2005 |
Schedule 1 (items 2, 3, |
-- |
|
Tax Laws Amendment (Loss Recoupment Rules and Other Measures) Act 2005 |
147, 2005 |
14 Dec 2005 |
Schedule 6 (items 3-10) and Schedule 7 (items 17-20): Royal Assent |
Sch. 6 (item 10) and Sch. 7 (items 19, 20) [see Table A] |
|
Tax Laws Amendment (2006 Measures No. 2) Act 2006 |
58, 2006 |
22 June 2006 |
Schedule 6 (items 1, 2) and Schedule 7 (items 129, 130): Royal Assent |
Sch. 6 (item 2) [see Table A] |
|
Tax Laws Amendment (2006 Measures No. 3) Act 2006 |
80, 2006 |
30 June 2006 |
Schedule 7 (items 1-3): Royal Assent |
-- |
|
Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 |
101, 2006 |
14 Sept 2006 |
Schedule 2 (items 925-928, 1017, 1055, 1056) and Schedule 6 (items 1, 6-11): Royal Assent |
Sch. 6 (items 1, 6-11) [see Table A] |
|
8, 2007 |
15 Mar 2007 |
Schedule 4 (item 27): Royal Assent |
-- |
|
|
9, 2007 |
15 Mar 2007 |
Schedule 4 (items 6-8, 16): Royal Assent |
Sch. 4 (item 16) [see Table A] |
|
|
Superannuation Legislation Amendment (Simplification) Act 2007 |
15, 2007 |
15 Mar 2007 |
Schedule 1 (items 346-350, 406(1)-(3)): (za) |
Sch. 1 (item 406(1)-(3)) [see Table A] |
|
Tax Laws Amendment (2007 Measures No. 1) Act 2007 |
56, 2007 |
12 Apr 2007 |
12 Apr 2007 |
Sch. 2 (item 2) [see Table A] |
|
132, 2007 |
20 Aug 2007 |
Schedule 1 (items 11-15): 31 Dec 2007 (see F2007L03798) |
Sch. 1 (items 14, 15) [see Table A] |
|
|
Workplace Relations Amendment (Transition to Forward with Fairness) Act 2008 |
8, 2008 |
20 Mar 2008 |
Schedules 1-7: 28 Mar 2008 (see F2008L00959) |
-- |
|
Tax Laws Amendment (2008 Measures No. 2) Act 2008 |
38, 2008 |
24 June 2008 |
Schedule 2: Royal Assent |
Sch. 2 (items 8, 9) [see Table A] |
|
Tax Laws Amendment (2008 Measures No. 4) Act 2008 |
97, 2008 |
3 Oct 2008 |
Schedule 3 (item 176): Royal Assent |
-- |
|
Tax Laws Amendment (2008 Measures No. 6) Act 2009 |
14, 2009 |
26 Mar 2009 |
Schedule 3: Royal Assent |
Sch. 3 (item 5) [see Table A] |
|
Tax Laws Amendment (2009 Measures No. 1) Act 2009 |
27. 2009 |
26 Mar 2009 |
Schedule 2 (items 60-63): 27 Mar 2009 |
-- |
|
Fair Work (State Referral and Consequential and Other Amendments) Act 2009 |
54, 2009 |
25 June 2009 |
S. 4: Royal Assent |
S. 4 and Sch. 18 (item 32) [see Table A] |
(a) The Superannuation Guarantee (Administration) Act 1992 was amended by Part 4 (sections 77-89) only of the Taxation Laws Amendment (Superannuation) Act 1992, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(b) The Superannuation Guarantee (Administration) Act 1992 was amended by Part 5 (sections 56-61) only of the Taxation Laws Amendment (Superannuation) Act 1993, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(c) The Superannuation Guarantee (Administration) Act 1992 was amended by Part 11 (sections 54-59) only of the Superannuation Industry (Supervision) Consequential Amendments Act 1993, subsection 2(1) of which provides as follows:
(1) Subject to subsection (2), this Act commences on 1 December 1993.
(d) The Superannuation Guarantee (Administration) Act 1992 was amended by sections 147-155 only of the Taxation Laws Amendment Act (No. 3) 1993, subsections 2(1) and (4) of which provide as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(4) Division 3 of Part 10 and Part 11 commence on whichever is the later of the following days:
(a) the date of commencement of Part 3 of the Superannuation Industry (Supervision) Act 1993;
(b) the day after the date of commencement of this section.
(e) The Superannuation Guarantee (Administration) Act 1992 was amended by sections 88-109 only of the Taxation Laws Amendment Act 1994, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(f) The Superannuation Guarantee (Administration) Act 1992 was amended by Schedule 4 (Parts 1-3) only of the Taxation Laws Amendment Act (No. 2) 1995, subsections 2(1) and (3) of which provide as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(3) Part 1 of Schedule 4 is taken to have commenced immediately after the commencement of the Superannuation Guarantee (Administration) Act 1992.
The Superannuation Guarantee (Administration) Act 1992 commenced on 1 July 1992.
(g) The Superannuation Guarantee (Administration) Act 1992 was amended by Schedule 3 (items 1-14) only of the Taxation Laws Amendment Act (No. 3) 1995, subsection 2(1) of which provides as follows:
(1) Subject to subsection (2), this Act commences on the day on which it receives the Royal Assent.
(h) The Superannuation Guarantee (Administration) Act 1992 was amended by Schedule 2 (item 109) only of the Statute Law Revision Act 1996, subsection 2(2) of which provides as follows:
(2) Each item in Schedule 2 commences or is taken to have commenced (as the case requires) at the time specified in the note at the end of the item.
Item 109 is taken to have commenced immediately after the Superannuation Guarantee (Administration) Act 1992.
The Superannuation Guarantee (Administration) Act 1992 came into operation on 1 July 1992.
(i) The Superannuation Guarantee (Administration) Act 1992 was amended by Schedule 19 (item 50) only of the Workplace Relations and Other Legislation Amendment Act 1996, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(j) The Workplace Relations and Other Legislation Amendment Act 1996 was amended by Schedule 3 (items 1 and 2) only of the Workplace Relations and Other Legislation Amendment Act (No. 2) 1996, subsection 2(4) of which provides as follows:
(4) The items of Schedule 3 are taken to have commenced immediately after the Workplace Relations and Other Legislation Amendment Act 1996, received the Royal Assent.
The Workplace Relations and Other Legislation Amendment Act 1996 received the Royal Assent on 25 November 1996.
(k) The Superannuation Guarantee (Administration) Act 1992 was amended by Schedule 3 only of the Taxation Laws Amendment Act (No. 2) 1996, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(l) The Superannuation Guarantee (Administration) Act 1992 was amended by Schedule 3 (item 75) only of the Tax Law Improvement Act 1997, subsections 2(2) and (3) of which provide as follows:
(2) Schedule 1 commences on 1 July 1997 immediately after the commencement of the Income Tax Assessment Act 1997.
(3) Each of the other Schedules (except Schedule 12) commences immediately after the commencement of the immediately preceding Schedule.
(m) The Superannuation Guarantee (Administration) Act 1992 was amended by Schedule 9 (items 1 and 2) only of the Taxation Laws Amendment Act (No. 3) 1997, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(n) The Superannuation Guarantee (Administration) Act 1992 as amended by Schedule 1 (items 1 and 2) only of the Taxation Laws Amendment Act (No. 3) 1999, subsection 2(3) of which provides as follows:
(3) Subject to subsections (4) and (5), Schedule 1 commences on 1 July 1999.
(o) The Superannuation Guarantee (Administration) Act 1992 was amended by Schedule 7 (items 224-226) only of the Financial Sector Reform (Amendments and Transitional Provisions) Act (No. 1) 1999, subsections 3(2)(e) and (16) of which provide as follows:
(2) The following provisions commence on the transfer date:
(e) subject to subsection (12), Schedule 7, other than items 43, 44, 118, 205 and 207 (the commencement of those items is covered by subsections (10), (11) and (13)).
(16) The Governor‑General may, by Proclamation published in the Gazette, specify the date that is to be the transfer date for the purposes of this Act.
(p) The Superannuation Guarantee (Administration) Act 1992 was amended by Schedule 1 (items 898-900) only of the Public Employment (Consequential and Transitional) Amendment Act 1999, subsections 2(1) and (2) of which provide as follows:
(1) In this Act, commencing time means the time when the Public Service Act 1999 commences.
(2) Subject to this section, this Act commences at the commencing time.
(q) The Superannuation Guarantee (Administration) Act 1992 was amended by Schedule 2 (items 76-85) only of the A New Tax System (Tax Administration) Act 1999, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences, or is taken to have commenced, immediately after the commencement of section 1 of the A New Tax System (Pay As You Go) Act 1999.
Section 1 commenced on 22 December 1999.
(r) The Superannuation Guarantee (Administration) Act 1992 was amended by Schedule 2 (items 61-67) only of the A New Tax System (Tax Administration) Act (No. 2) 2000, subsection 3(1) of which provides as follows:
(1) Subject to this section, this Act commences, or is taken to have commenced, immediately after the commencement of section 1‑1 of the A New Tax System (Goods and Services Tax) Act 1999.
Section 1‑1 of the A New Tax System (Goods and Services Tax) Act 1999 commenced on 1 July 2000.
(s) The Superannuation Guarantee (Administration) Act 1992 was amended by Schedule 2 (item 85) only of the Defence Legislation Amendment (Enhancement of the Reserves and Modernisation) Act 2001, subsections 2(1) of which provide as follows:
(1) Subject to this section, this Act commences on the 28th day after the day on which it receives the Royal Assent.
(t) The Superannuation Guarantee (Administration) Act 1992 was amended by Schedules 3 (item 497) only of the Corporations (Repeals, Consequentials and Transitionals) Act 2001, subsection 2(3) of which provides as follows:
(3) Subject to subsections (4) to (10), Schedule 3 commences, or is taken to have commenced, at the same time as the Corporations Act 2001.
(u) The Superannuation Guarantee (Administration) Act 1992 was amended by Schedule 1 (items 280 and 281) only of the Financial Services Reform (Consequential Provisions) Act 2001, subsections 2(1) and (6) of which provide as follows:
(1) In this section :
FSR commencement means the commencement of item 1 of Schedule 1 to the Financial Services Reform Act 2001.
(6) Subject to subsections (7) to (17), the other items of Schedule 1 commence on the FSR commencement.
(v) The Superannuation Guarantee (Administration) Act 1992 was amended by Schedule 4 (items 123-128) only of the Treasury Legislation Amendment (Application of Criminal Code) Act (No. 2) 2001, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the day mentioned in subsection 2.2(2) of the Criminal Code.
(w) Subsection 2(1) (item 12) of the Taxation Laws Amendment (Superannuation) Act (No. 2) 2002 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.
|
Commencement information |
||
|
Column 1 |
Column 2 |
Column 3 |
|
Provision(s) |
Commencement |
Date/Details |
|
12. Schedule 6, item 9 |
The later of: (b) immediately after the commencement of item 77 of Schedule 1 to the Bankruptcy Legislation Amendment Act 2002 |
5 May 2003 (see Gazette 2003, No. S138) |
(x) Subsection 2(1) (item 14) of the Taxation Laws Amendment Act (No. 1) 2004 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.
|
Provision(s) |
Commencement |
Date/Details |
|
14. Schedule 11, Part 4 |
Immediately after the start of 1 July 2000 |
1 July 2000 |
(y) Subsection 2(1) (item 5) of the Superannuation (Consequential Amendments) Act 2005 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
|
Provision(s) |
Commencement |
Date/Details |
|
5. Schedule 2 |
The later of: (a) immediately after the commencement of Part 3A of the Superannuation Guarantee (Administration) Act 1992; and (b) the commencement of Part 2 of the Superannuation Act 2005. However, the provision(s) do not commence at all if the event mentioned in paragraph (b) does not occur. |
1 July 2005 (paragraph (a) applies) |
(z) Subsection 2(1) (items 3 and 5) of the Superannuation Legislation Amendment (Choice of Superannuation Funds) Act 2005 provide as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
|
Provision(s) |
Commencement |
Date/Details |
|
3. Schedule 1, items 2 and 3 |
Immediately after the commencement of Schedule 1 to the Superannuation Legislation Amendment (Choice of Superannuation Funds) Act 2004. |
1 July 2005 |
|
5. Schedule 1, items 5 to 14 |
Immediately after the commencement of Schedule 1 to the Superannuation Legislation Amendment (Choice of Superannuation Funds) Act 2004. |
1 July 2005 |
(za) Subsection 2(1) (item 2) of the Tax Laws Amendment (Simplified Superannuation) Act 2007 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
|
Provision(s) |
Commencement |
Date/Details |
|
2. Schedule 1 |
Immediately after the commencement of Schedule 1 to the Tax Laws Amendment (Simplified Superannuation) Act 2007. |
15 March 2007 |
(zb) Subsection 2(1) (item 41) of the Fair Work (State Referral and Consequential and Other Amendments) Act 2009 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
|
Provision(s) |
Commencement |
Date/Details |
|
41. Schedule 18 |
Immediately after the commencement of Part 2‑4 of the Fair Work Act 2009. |
1 July 2009 (see F2009L02563) |
Table of Amendments
|
ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted |
|
|
Provision affected |
How affected |
|
Part 1 |
|
|
ad. No. 10, 2003 |
|
|
rs. No. 56, 1994 |
|
|
|
am. No. 51, 2002; No. 102, 2004; No. 147, 2005 |
|
ad. No. 56, 1994 |
|
|
|
am. No. 51, 2002 |
|
Heading to s. 5B.................. |
am. No. 54, 2009 |
|
ad. No. 169, 1995 |
|
|
|
am. No. 60, 1996; SLI 2006 No. 50; No. 54, 2009 |
|
ad. No. 146, 2001 |
|
|
Part 2 |
|
|
am. Nos. 7, 82 and 118, 1993; No. 56, 1994; No. 62, 1997; Nos. 11 and 146, 1999; No. 51, 2002; No. 102, 2004; Nos. 81 and 147, 2005; SLI 2006 No. 50; Nos. 80 and 101, 2006; Nos. 8, 9 and 15, 2007 |
|
|
ad. No. 7, 1993 |
|
|
|
am. No. 51, 2002 |
|
am. No. 15, 2007 |
|
|
ad. No. 118, 1993 |
|
|
|
am. No. 15, 2007 |
|
Note to s. 9(1)..................... |
ad. No. 51, 2002 |
|
am. No. 7, 1993; No. 51, 2002 |
|
|
am. No. 56, 1994 |
|
|
am. No. 169, 1995; No. 101, 2006 |
|
|
ad. SLI 2006 No. 50 |
|
|
|
am. No. 8, 2008 |
|
|
rs. No. 54, 2009 |
|
Heading to s. 13.................. |
rs. No. 170, 1995 |
|
|
rep. No. 93, 2004 |
|
S. 13.................................... |
am. No. 208, 1992; No. 56, 1994; No. 170, 1995; No. 76, 1996; No. 51, 2002 |
|
|
rep. No. 93, 2004 |
|
S. 13A................................. |
ad. No. 56, 1994 |
|
|
am. No. 51, 2002 |
|
|
rep. No. 93, 2004 |
|
S. 13B................................. |
ad. No. 76, 1996 |
|
|
am. No. 51, 2002 |
|
|
rep. No. 93, 2004 |
|
Heading to s. 14.................. |
rs. No. 170, 1995 |
|
|
rep. No. 93, 2004 |
|
S. 14.................................... |
am. No. 208, 1992; No. 170, 1995; No. 76, 1996; No. 62, 1997; No. 51, 2002 |
|
|
rep. No. 93, 2004 |
|
am. No. 208, 1992; No. 51, 2002 |
|
|
Heading to s. 15A............... |
am. No. 101, 2004 |
|
|
rep. No. 15, 2007 |
|
S. 15A................................. |
ad. No. 170, 1995 |
|
|
am. No. 62, 1997; No. 101, 2004 |
|
|
rep. No. 15, 2007 |
|
Part 3 |
|
|
ad. No. 147, 2005 |
|
|
ad. No. 15, 2007 |
|
|
am. No. 51, 2002 |
|
|
S. 18.................................... |
am. No. 208, 1992 |
|
|
rep. No. 51, 2002 |
|
Heading to s. 19.................. |
rs. No. 51, 2002 |
|
am. No. 208, 1992; No. 170, 1995; No. 51, 2002; No. 102, 2004; Nos. 41 and 82, 2005; No. 15, 2007 |
|
|
ad. No. 102, 2004 |
|
|
rep. No. 51, 2002 |
|
|
|
ad. No. 102, 2004 |
|
|
am. No. 82, 2005 |
|
rep. No. 51, 2002 |
|
|
|
ad. No. 102, 2004 |
|
am. No. 208, 1992; No. 51, 2002 |
|
|
Heading to s. 23.................. |
am. No. 62, 1997 |
|
Subhead. to s. 23(7)........... |
ad. No. 120, 1995 |
|
|
rs. No. 51, 2002 |
|
Subhead. to s. 23(8)........... |
ad. No. 51, 2002 |
|
am. No. 208, 1992; No. 7, 1993; No. 56, 1994; Nos. 53, 120 and 169, 1995; No. 76, 1996; No. 62, 1997; No. 51, 2002; No. 93, 2004; No. 82, 2005 |
|
|
Note to s. 23(2)................... |
ad. No. 102, 2004 |
|
|
rep. No. 93, 2004 |
|
Note to s. 23(3)................... |
ad. No. 102, 2004 |
|
|
rep. No. 93, 2004 |
|
Note to s. 23(4)................... |
ad. No. 102, 2004 |
|
|
rep. No. 93, 2004 |
|
Note to s. 23(4A)................ |
ad. No. 102, 2004 |
|
|
rep. No. 93, 2004 |
|
Note to s. 23(4D)................. |
ad. No. 102, 2004 |
|
|
rep. No. 93, 2004 |
|
Note to s. 23(5)................... |
ad. No. 102, 2004 |
|
|
rep. No. 93, 2004 |
|
ad. No. 51, 2002 |
|
|
|
rep. No. 142, 2004 |
|
|
ad. No. 147, 2005 |
|
|
am. No. 38, 2008; No. 14, 2009 |
|
am. No. 208, 1992; No. 82, 1993; No. 181, 1994; No. 123, 2001; No. 51, 2002; No. 101, 2006 |
|
|
am. No. 82, 1993; No. 181, 1994; No. 123, 2001; No. 101, 2006 |
|
|
S. 25A................................. |
ad. No. 208, 1992; No. 56, 1994 |
|
|
rep. No. 169, 1995 |
|
am. No. 51, 2002 |
|
|
am. No. 208, 1992; No. 147, 1997; No. 51, 2002; No. 10, 2003; No. 15, 2007 |
|
|
am. No. 51, 2002 |
|
|
Heading to s. 29.................. |
am. No. 10, 2001 |
|
am. No. 121, 1997; No. 101, 2006 |
|
|
am. No. 51, 2002 |
|
|
am. No. 181, 1994; No. 51, 2002; No. 58, 2006 |
|
|
am. No. 51, 2002 |
|
|
Part 3A |
|
|
Part 3A................................ |
ad. No. 102, 2004 |
|
Division 1 |
|
|
ad. No. 102, 2004 |
|
|
Division 2 |
|
|
Subhead. to s. 32C(6)......... |
am. No. 54, 2009 |
|
ad. No. 102, 2004 |
|
|
|
am. Nos. 81 and 82, 2005; SLI 2006 No. 50; No. 8, 2008; No. 54, 2009 |
|
Note to s. 32C(6)................. |
|
|
Note to s. 32C(6A).............. |
am. No. 54, 2009 |
|
Note to s. 32C(6B).............. |
am. No. 54, 2009 |
|
ad. No. 82, 2005 |
|
|
Division 3 |
|
|
ad. No. 102, 2004 |
|
|
|
am. No. 82, 2005 |
|
Division 4 |
|
|
ad. No. 102, 2004 |
|
|
|
am. No. 82, 2005 |
|
S. 32FA .............................. |
ad. No. 102, 2004 |
|
ad. No. 102, 2004 |
|
|
Division 6 |
|
|
ad. No. 102, 2004 |
|
|
|
am. No. 82, 2005 |
|
Note to s. 32N(1)................. |
ad. SLI 2006 No. 50 |
|
ad. No. 102, 2004 |
|
|
|
am. No. 82, 2005; SLI 2006 No. 50 |
|
ad. No. 102, 2004 |
|
|
Division 8 |
|
|
ad. No. 102, 2004 |
|
|
ad. No. 58, 2006 |
|
|
ad. No. 102, 2004 |
|
|
Part 4 |
|
|
Heading to s. 33.................. |
rs. No. 51, 2002 |
|
am. No. 51, 2002; No. 147, 2005 |
|
|
am. No. 51, 2002 |
|
|
Heading to s. 35.................. |
am. No. 51, 2002 |
|
am. No. 51, 2002; No. 147, 2005; No. 97, 2008 |
|
|
am. No. 51, 2002 |
|
|
am. No. 91, 2000 |
|
|
Part 5 |
|
|
am. No. 146, 1999; No. 146, 2001 |
|
|
ad. No. 56, 2007 |
|
|
Part 6 |
|
|
rs. No. 51, 2002 |
|
|
|
am. No. 147, 2005 |
|
Note to s. 46........................ |
ad. No. 179, 1999 |
|
Note to s. 47........................ |
ad. No. 179, 1999 |
|
S. 48.................................... |
rep. No. 179, 1999 |
|
am. No. 181, 1994 |
|
|
|
rs. No. 11, 1999 |
|
|
am. No. 51, 2002; No. 38, 2008; No. 14, 2009 |
|
Note to s. 49(1)................... |
am. No. 101, 2006 |
|
|
rep. No. 38, 2008 |
|
Notes 1, 2 to s. 49(1).......... |
ad. No. 38, 2008 |
|
rep. No. 179, 1999 |
|
|
|
ad. No. 51, 2002 |
|
S. 51.................................... |
rep. No. 179, 1999 |
|
S. 52 ................................... |
am. No. 55, 2001 |
|
|
rep. No. 132, 2007 |
|
Note to s. 52 ....................... |
ad. No. 51, 2002 |
|
|
rep. 132, 2007 |
|
Ss. 53-55............................ |
rep. No. 179, 1999 |
|
S. 56.................................... |
am. No. 43, 1996; No. 44, 1999 |
|
|
rep. No. 179, 1999 |
|
Part 7 |
|
|
Heading to Part 7................. |
rs. No. 51, 2002 |
|
am. No. 91, 2000; No. 51, 2002 |
|
|
Ss. 60, 61............................ |
rep. No. 91, 2000 |
|
ad. No. 147, 2005 |
|
|
Part 8 |
|
|
Heading to Part 8................. |
rs. No. 51, 2002 |
|
S. 63.................................... |
rep. No. 51, 2002 |
|
ad. No. 51, 2002 |
|
|
|
am. No. 147, 2005 |
|
ad. No. 51, 2002 |
|
|
S. 64.................................... |
rep. No. 51, 2002 |
|
ad. No. 51, 2002 |
|
|
ad. No. 51, 2002 |
|
|
|
am. No. 132, 2007 |
|
am. Nos. 82 and 118, 1993; No. 181, 1994; No. 53, 1995; No. 62, 1997; No. 51, 2002; No. 8, 2005; No. 27, 2009 |
|
|
S. 65AA.............................. |
ad. No. 27, 2009 |
|
ad. No. 51, 2002 |
|
|
|
am. No. 27, 2009 |
|
rs. No. 56, 1994 |
|
|
|
am. No. 53, 1995; No. 27, 2009 |
|
am. No. 27, 2009 |
|
|
S. 68.................................... |
rep. No. 53, 1995 |
|
am. No. 53, 1995 |
|
|
ad. No. 53, 1995 |
|
|
|
am. No. 8, 2005 |
|
Part 9 |
|
|
am. No. 91, 2000 |
|
|
Note to s. 76(3)................... |
ad. No. 91, 2000 |
|
S. 78.................................... |
rep. No. 179, 1999 |
|
|
ad. No. 80, 2006 |
|
|
rep. No. 9, 2007 |
|
S. 78A................................. |
ad. No. 80, 2006 |
|
|
rep. No. 9, 2007 |
|
am. No. 91, 2000; No. 146, 2001; No. 51, 2002 |
|
|
Note to s. 79(1)................... |
ad. No. 91, 2000 |
|
Note to s. 79(5)................... |
ad. No. 146, 2001 |
|
Note to s. 79(6)................... |
ad. No. 91, 2000 |
|
am. No. 51, 2002 |
|
Table A
Application, saving or transitional provisions
Taxation Laws Amendment Act (No. 2) 1996 (No. 76, 1996)
Schedule 3
9 Application
(1) The amendments made by items 1, 2, 3, 7 and 8 apply in relation to assessments of superannuation guarantee shortfall for the year beginning on 1 July 1995 and for all earlier years.
(2) The amendments made by items 4, 5, and 6 apply in relation to assessments of superannuation guarantee shortfall for the year beginning on 1 July 1994 and for all later years
Taxation Laws Amendment Act (No. 3) 1997 (No. 147, 1997)
Schedule 9
2 Application
The amendment made by this Part applies in relation to the 1997‑98 year and all later years.
A New Tax System (Tax Administration) Act 1999 (No. 179, 1999)
Schedule 2
130 Recovery of a tax‑related liability that is due and payable
Despite its repeal, a provision listed in the table continues to have effect in relation to an amount that became due and payable before 1 July 2000.
|
Tax‑related liability that became due and payable before 1 July 2000 |
||
|
Item |
Act |
Provision |
|
1 |
section 94 |
|
| 47 valign=top style='width:35.4pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.35pt 0cm 5.35pt'>
2 |
section 86 |
|
| 47 valign=top style='width:35.4pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.35pt 0cm 5.35pt'>
3 |
||
| 47 valign=top style='width:35.4pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.35pt 0cm 5.35pt'>
4 |
Superannuation Contributions Tax (Assessment and Collection) Act 1997 |
section 26 or 27 |
| 47 valign=top style='width:35.4pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.35pt 0cm 5.35pt'>
5 |
Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 |
section 22 or 23 |
| 47 valign=top style='width:35.4pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.35pt 0cm 5.35pt'>
6 |
||
| 47 valign=top style='width:35.4pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.35pt 0cm 5.35pt'>
7 |
Termination Payments Tax (Assessment and Collection) Act 1997 |
section 17 or 18 |
| 47 valign=top style='width:35.4pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.35pt 0cm 5.35pt'>
8 |
subsection 8AAV(1) or (2) |
|
|
9 |
Tobacco Charges Assessment Act 1955 |
section 21 |
|
10 |
Wool Tax (Administration) Act 1964 |
section 44 |
131 Time for payment etc. of a tax‑related liability
Despite the repeal of a provision listed in the table, anything done under that provision before 1 July 2000 continues to have effect on and after that day as if the provision had not been repealed.
|
Time for payment etc. of a tax‑related liability |
||
|
Item |
Act |
Provision |
|
1 |
section 91 or 92 |
|
| 47 valign=top style='width:35.4pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.35pt 0cm 5.35pt'>
2 |
section 83 or 84 |
|
| 47 valign=top style='width:35.4pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.35pt 0cm 5.35pt'>
3 |
section 65 or 66 |
|
| 47 valign=top style='width:35.4pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.35pt 0cm 5.35pt'>
4 |
section 48 |
|
| 47 valign=top style='width:35.4pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.35pt 0cm 5.35pt'>
5 |
section 45‑85 in Schedule 1 |
|
|
6 |
Tobacco Charges Assessment Act 1955 |
subsection 17(2) or (3) or section 23 |
|
7 |
Wool Tax (Administration) Act 1964 |
section 37 |
132 Collecting amounts from third parties
Despite the repeal of a provision listed in the table:
(a) anything done under that provision before 1 July 2000 continues to have effect on and after that day as if the provision had not been repealed; and
(b) anything done on or after that day, under that provision as it continues to have effect because of this item, has effect as if the provision had not been repealed.
|
Collecting amounts from third parties |
||
|
Item |
Act |
Provision |
|
1 |
section 99 |
|
| 47 valign=top style='width:35.4pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.35pt 0cm 5.35pt'>
2 |
section 91 |
|
| 47 valign=top style='width:35.4pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.35pt 0cm 5.35pt'>
3 |
||
| 47 valign=top style='width:35.4pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.35pt 0cm 5.35pt'>
4 |
Superannuation Contributions Tax (Assessment and Collection) Act 1997 |
section 40A |
| 47 valign=top style='width:35.4pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.35pt 0cm 5.35pt'>
5 |
Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 |
|
| 47 valign=top style='width:35.4pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.35pt 0cm 5.35pt'>
6 |
section 56 |
|
| 47 valign=top style='width:35.4pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.35pt 0cm 5.35pt'>
7 |
Termination Payments Tax (Assessment and Collection) Act 1997 |
section 28A |
| 47 valign=top style='width:35.4pt;border:none;border-bottom:solid windowtext 1.5pt; padding:0cm 5.35pt 0cm 5.35pt'>
8 |
Wool Tax (Administration) Act 1964 |
section 54 |
133 Liquidators, receivers and agents
Despite its repeal, a provision listed in the table continues to have effect in relation to:
(a) a person who becomes a liquidator before 1 July 2000; or
(b) a receiver, or receiver and manager, who takes possession of a company's assets before 1 July 2000; or
(c) an agent who is instructed, before 1 July 2000, to wind up the principal's business in Australia;
as appropriate.
|
Liquidators, receivers and agents before 1 July 2000 |
||
|
Item |
Act |
Provision |
|
1 |
section 96 |
|
| 47 valign=top style='width:35.4pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.35pt 0cm 5.35pt'>
2 |
section 88 |
|
| 47 valign=top style='width:35.4pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.35pt 0cm 5.35pt'>
3 |
section 123 or 124 |
|
| 47 valign=top style='width:35.4pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.35pt 0cm 5.35pt'>
4 |
section 53 |
|
| 47 valign=top style='width:35.4pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.35pt 0cm 5.35pt'>
5 |
Tobacco Charges Assessment Act 1955 |
section 27 |
|
6 |
Wool Tax (Administration) Act 1964 |
section 47 or 48 |
134 Deceased estates
Despite its repeal, a provision listed in the table continues to have effect in relation to a person who dies before 1 July 2000.
|
Person who dies before 1 July 2000 |
||
|
Item |
Act |
Provision |
|
1 |
section 97 or 98 |
|
| 47 valign=top style='width:35.4pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.35pt 0cm 5.35pt'>
2 |
section 89 or 90 |
|
| 47 valign=top style='width:35.4pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.35pt 0cm 5.35pt'>
3 |
section 72 or 73 |
|
| 47 valign=top style='width:35.4pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.35pt 0cm 5.35pt'>
4 |
section 54 or 55 |
|
| 47 valign=top style='width:35.4pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.35pt 0cm 5.35pt'>
5 |
Tobacco Charges Assessment Act 1955 |
section 28 |
|
6 |
Wool Tax (Administration) Act 1964 |
section 49, 50 or 51 |
136 Right of contribution if entities are jointly liable
Despite its repeal, a provision listed in the table continues to have effect in relation to a liability that arose before 1 July 2000.
|
Tax‑related liability that became due and payable before 1 July 2000 |
||
|
Item |
Act |
Provision |
|
1 |
section 131 |
|
| 47 valign=top style='width:35.4pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.35pt 0cm 5.35pt'>
2 |
section 111 |
|
| 47 valign=top style='width:35.4pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.35pt 0cm 5.35pt'>
3 |
||
| 47 valign=top style='width:35.4pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.35pt 0cm 5.35pt'>
4 |
section 78 |
|
| 47 valign=top style='width:35.4pt;border:none;border-bottom:solid windowtext 1.5pt; padding:0cm 5.35pt 0cm 5.35pt'>
5 |
Wool Tax (Administration) Act 1964 |
section 53 |
Defence Legislation Amendment (Enhancement of the Reserves and Modernisation) Act 2001 (No. 10, 2001)
Schedule 2
94 Saving--old regulations
(1) Regulations that were in effect under any Act immediately before the commencement of this item continue to have effect after that time as if members of an arm of the Defence Force who were members of a particular part or component of that arm immediately before the commencement of this item were still members of that part or component after that time, even if that part or component no longer exists.
Example: Assume that, immediately before the commencement of this item, regulations imposed training obligations on members of the Air Force Specialist Reserve. Those obligations would continue to apply to former members of that Reserve after commencement, even though the Air Force Specialist Reserve itself is no longer mentioned in the Air Force Act 1923 and the members have now become members of the Air Force Reserve.
(2) However, regulations that continue in effect under this item do so only to the extent that they are not amended or revoked by later regulations.
95 Regulations about transitional matters
(1) The regulations may make provision in relation to other saving and transitional matters in connection with the amendments made by this Schedule.
(2) In particular, such regulations may deal with the status, after the commencement of the amendments, of persons who were members of the Defence Force immediately before that time.
(3) Subitem (2) does not limit the scope of subitem (1).
Treasury Legislation Amendment (Application of Criminal Code) Act (No. 2) 2001 (No. 146, 2001)
(1) Each amendment made by this Act applies to acts and omissions that take place after the amendment commences.
(2) For the purposes of this section, if an act or omission is alleged to have taken place between 2 dates, one before and one on or after the day on which a particular amendment commences, the act or omission is alleged to have taken place before the amendment commences.
Taxation Laws Amendment (Superannuation) Act (No. 2) 2002 (No. 51, 2002)
Section 37 of the Superannuation Guarantee (Administration) Act 1992 and section 170 of the Income Tax Assessment Act 1936 do not prevent the amendment of an assessment for the purposes of giving effect to this Act.
Schedule 1
193 Application of amendments made by Part 1--general
Subject to this Part, the amendments made by Part 1 apply in relation to:
(a) the determination of superannuation guarantee shortfalls under the Superannuation Guarantee (Administration) Act 1992 for quarters that commence on or after 1 July 2003; and
(b) matters relating to such shortfalls.
Note 1: A matter relating to a shortfall includes, for example, the requirement to keep records under section 79 in respect of the period to which the shortfall relates.
Note 2: The Superannuation Guarantee (Administration) Act 1992 continues to apply in relation to the determination of superannuation guarantee shortfalls for years that ended before 1 July 2003, and matters relating to those shortfalls, as if the amendments made by Part 1 of this Schedule had not been made.
194 Special rule for the first 2 quarters of the 2003‑04 year--nominal interest component and administration component do not apply if charge paid by 28 April 2004
(1) This item applies to an employer who, under the Superannuation Guarantee (Administration) Act 1992 as amended by Part 1 of this Schedule, has one or more individual superannuation guarantee shortfalls for the quarter starting on 1 July 2003 or 1 October 2003.
(2) Subject to subitem (3), the employer's nominal interest component for the quarter and the employer's administration component for the quarter are not included in the employer's superannuation guarantee shortfall for the quarter.
(3) However, if the employer has not paid the superannuation guarantee charge on the shortfall (determined taking account of the effect of subitem (2)) in full by 28 April 2004, the employer's nominal interest component for the quarter, and the employer's administration component for the quarter, are taken to be, and always to have been, included in the employer's superannuation guarantee shortfall for the quarter.
Note: This provision does not change the day by which the superannuation guarantee charge is payable for those 2 quarters or the day on which general interest charge will begin to run.
195 Special provisions relating to conversion notices
(1) Subject to subitem (2), the amendments made by items 17 to 21 apply in relation to conversion notices given on or after 1 July 2003 under section 6B of the Superannuation Guarantee (Administration) Act 1992.
(2) Despite the amendment made by item 20, a conversion notice given on or after 1 July 2003 and before 15 August 2003 may be expressed to take effect on a day that is not earlier than 1 July 2002.
(3) During the period starting on 1 July 1998 and ending on the commencement of this item, section 6B of the Superannuation Guarantee (Administration) Act 1992 is taken to have had effect as if the references to the Commissioner of Insurance and Superannuation were instead references to the Australian Prudential Regulation Authority.
Note: 1 July 1998 is the day on which the Insurance and Superannuation Commissioner Act 1987 was repealed and the Australian Prudential Regulation Authority Act 1998 commenced.
(4) If this item commences before 1 July 2003, then during the period starting on the commencement of this item and ending on 1 July 2003, section 6B of the Superannuation Guarantee (Administration) Act 1992 is taken to have effect as if the references to the Commissioner of Insurance and Superannuation were instead references to the Commissioner of Taxation.
196 Special provisions relating to benefit certificates
(1) Subject to subitem (2), the amendment made by item 25 applies in relation to benefit certificates given on or after 1 July 2003 under section 10 of the Superannuation Guarantee (Administration) Act 1992.
(2) Despite the amendment made by that item, a benefit certificate given on or after 1 July 2003 and before 15 August 2003, or a later day allowed by the Commissioner, may be expressed to have effect from a day that is not earlier than 1 July 2002 and not later than the day on which the certificate is issued.
197 Reporting of superannuation contributions
The amendment made by item 116 applies in relation to contributions made on or after 1 July 2003.
198 Default assessments
The amendment made by item 149 applies in relation to assessments made on or after 1 July 2003 (irrespective of when the relevant superannuation guarantee shortfall arose).
199 Shortfall components--payments direct to superannuation accounts etc. and people over 65
The amendments made by items 162, 165 and 166 apply in relation to payments (or other dealings) by the Commissioner of an amount of a shortfall component made on or after 1 July 2003 (irrespective of when the relevant superannuation guarantee shortfall arose).
200 Relief from annual national payroll requirements for pre‑1 July 2003 shortfalls if employer's base year is 1996‑97 or later
If:
(a) an employer has a superannuation guarantee shortfall for a period that ended before 1 July 2003; and
(b) the employer's base year, within the meaning of the Superannuation Guarantee (Administration) Act 1992 as it continues to apply in relation to shortfalls for years that ended before 1 July 2003 (see item 193), is the year beginning on 1 July 1996 or a later year;
the employer does not, from 1 July 2003, have to comply with the requirements of paragraph 33(2)(f), subparagraph 59(2)(a)(i) and paragraph 79(2)(a) of that Act (as so continuing to apply) in relation to that shortfall and that period.
Note: This provision relieves the employer from having to comply with requirements related to the employer's annual national payroll. However, an employer whose base year is an earlier year must continue to comply with those requirements in relation to shortfalls for pre‑1 July 2003 periods.
201 Preservation of regulations made for the purposes of subsection 65(1)
Regulations in force for the purposes of subsection 65(1) of the Superannuation Guarantee (Administration) Act 1992 immediately before 1 July 2003 have effect on and after that day as if they were made for the purposes of that subsection as amended by item 162 of this Schedule.
Petroleum (Timor Sea
Treaty) (Consequential Amendments) Act 2003
(No. 10,
2003)
Schedule 1
83 Application--items 76 and 77
(1) The amendments made by items 76 and 77 of this Schedule apply in relation to superannuation guarantee shortfalls for the year starting on 1 July 2003 and all later years.
(2) In this item:
superannuation guarantee shortfalls has the same meaning as in the Superannuation Guarantee (Administration) Act 1992.
year has the same meaning as in the Superannuation Guarantee (Administration) Act 1992.
Superannuation Laws Amendment (2004 Measures No. 2) Act
2004
(No. 93,
2004)
(3) The amendments made by items 5, 6 and 7 of Schedule 1 apply to the quarter commencing on 1 July 2008 and to all subsequent quarters.
Taxation Laws Amendment Act (No. 1) 2004 (No. 101, 2004)
Schedule 11
100 Application
The amendments of the Superannuation Guarantee (Administration) Act 1992 made by this Division apply in relation to test times (within the meaning of section 15A of that Act) on or after 1 July 2000.
129 Application
The amendment of the Superannuation Guarantee (Administration) Act 1992 made by this Division applies in relation to test times (within the meaning of section 15A of that Act) on or after 1 July 2000.
Tax Laws Amendment (Superannuation Reporting) Act 2004 (No. 142, 2004)
Schedule 1
2 Application
The amendment made by item 1 applies to contributions made on or after 1 January 2005.
Financial Framework Legislation Amendment Act 2005 (No. 8, 2005)
4 Saving of matters in Part 2 of Schedule 1
(1) If:
(a) a decision or action is taken or another thing is made, given or done; and
(b) the thing is taken, made, given or done under a provision of a Part 2 Act that had effect immediately before the commencement of this Act;
then the thing has the corresponding effect, for the purposes of the Part 2 Act as amended by this Act, as if it had been taken, made, given or done under the Part 2 Act as so amended.
(2) In this section:
Part 2 Act means an Act that is amended by an item in Part 2 of Schedule 1.
Schedule 1
496 Saving provision--Finance Minister's determinations
If a determination under subsection 20(1) of the Financial Management and Accountability Act 1997 is in force immediately before the commencement of this item, the determination continues in force as if it were made under subsection 20(1) of that Act as amended by this Act.
Tax Laws Amendment (Loss Recoupment Rules and Other Measures) Act 2005 (No. 147, 2005)
Schedule 6
10 Application
(1) The amendments made by items 1, 2, 4, 5 and 9 of this Schedule apply to contributions made on or after 1 January 2006.
(2) The amendments made by items 3, 6, 7 and 8 of this Schedule apply to obligations relating to the quarter beginning on 1 October 2005 and later quarters.
Schedule 7
19 Previous interpretation preserved
The amendments made by this Schedule are not to be taken to affect by implication the interpretation of a provision amended by this Schedule at a time before the commencement of this Schedule.
20 Application
The amendments made by this Schedule apply to payments made on or after the first day of the first quarter after the quarter in which this Act receives the Royal Assent.
Tax Laws Amendment (2006 Measures No. 2) Act 2006 (No. 58, 2006)
Schedule 6
2 Application
The amendment made by this Schedule applies to contributions made on or after 1 July 2006.
Tax Laws Amendment (Repeal of Inoperative Provisions)
Act 2006
(No. 101, 2006)
Schedule 6
1 Application of Schedule 1 and 2 amendments
Except as mentioned in items 2 and 3, the repeals and amendments made by Schedules 1 and 2 apply:
(a) so far as they affect assessments--to assessments for the 2006‑07 income year and all later income years; and
(b) otherwise--to acts done or omitted to be done, or states of affairs existing, after the commencement of the repeals and amendments.
6 Object
The object of this Part is to ensure that, despite the repeals and amendments made by this Act, the full legal and administrative consequences of:
(a) any act done or omitted to be done; or
(b) any state of affairs existing; or
(c) any period ending;
before such a repeal or amendment applies, can continue to arise and be carried out, directly or indirectly through an indefinite number of steps, even if some or all of those steps are taken after the repeal or amendment applies.
7 Making and amending assessments, and doing other things, in relation to past matters
Even though an Act is repealed or amended by this Act, the repeal or amendment is disregarded for the purpose of doing any of the following under any Act or legislative instrument (within the meaning of the Legislative Instruments Act 2003):
(a) making or amending an assessment (including under a provision that is itself repealed or amended);
(b) exercising any right or power, performing any obligation or duty or doing any other thing (including under a provision that is itself repealed or amended);
in relation to any act done or omitted to be done, any state of affairs existing, or any period ending, before the repeal or amendment applies.
Example 1: On 31 July 1999, Greg Ltd lodged its annual return under former section 160ARE of the Income Tax Assessment Act 1936. The return stated that the company had a credit on its franking account and that no franking deficit tax was payable for the 1998‑99 franking year. Under former section 160ARH of that Act, the Commissioner was taken to have made an assessment consistent with the return.
Following an audit undertaken after the repeal of Part IIIAA of that Act, the Commissioner concludes that Greg Ltd fraudulently overfranked dividends it paid during the 1998‑99 franking year, and had a franking account deficit for that franking year. As a result, the Commissioner considers that franking deficit tax and a penalty by way of additional tax are payable.
The Commissioner can amend the assessment under former section 160ARN of that Act, because item 7 of this Schedule disregards the repeal of that section for the purposes of making an assessment in relation to the 1998‑99 franking year. Item 7 will also disregard the repeal of Division 11 of former Part IIIAA to the extent necessary for the Commissioner to assess Greg Ltd's liability to a penalty by way of additional tax.
Despite the repeal of sections 160ARU and 160ARV, item 9 will ensure that the general interest charge will accrue on the unpaid franking deficit tax and penalty until they are paid.
Item 7 will also preserve Greg Ltd's right, under former section 160ART of that Act, to object against the Commissioner's amended assessment (including the penalty), since the objection is the exercise of a right in relation to a franking year that ended before the repeal of Part IIIAA.
Example 2: During the 1997‑98 income year, Duffy Property Ltd withheld amounts from its employees' wages as required by former Divisions 1AAA and 2 of Part VI of the Income Tax Assessment Act 1936. The company failed to notify the Commissioner of those amounts, and failed to remit them to the Commissioner.
Following an audit undertaken after the repeal of those Divisions, the Commissioner discovers that the withheld amounts have not been remitted. The company's records are incomplete and the Commissioner is unable to completely ascertain the extent of its liability for the withheld amounts. Under section 222AGA of that Act, the Commissioner makes an estimate of the liability.
Item 7 will disregard the repeal of section 220AAZA of that Act (which empowered the Commissioner to recover the amount of the estimate). Even though the estimate is made after the repeal, it relates to amounts withheld before the repeal.
8 Saving of provisions about effect of assessments
If a provision or part of a provision that is repealed or amended by this Act deals with the effect of an assessment, the repeal or amendment is disregarded in relation to assessments made, before or after the repeal or amendment applies, in relation to any act done or omitted to be done, any state of affairs existing, or any period ending, before the repeal or amendment applies.
9 Saving of provisions about general interest charge, failure to notify penalty or late reconciliation statement penalty
If:
(a) a provision or part of a provision that is repealed or amended by this Act provides for the payment of:
(i) general interest charge, failure to notify penalty or late reconciliation statement penalty (all within the meaning of the Income Tax Assessment Act 1936); or
(ii) interest under the Taxation (Interest on Overpayments and Early Payments) Act 1983; and
(b) in a particular case, the period in respect of which the charge, penalty or interest is payable (whether under the provision or under the Taxation Administration Act 1953) has not begun, or has begun but not ended, when the provision is repealed or amended;
then, despite the repeal or amendment, the provision or part continues to apply in the particular case until the end of the period.
10 Repeals disregarded for the purposes of dependent provisions
If the operation of a provision (the subject provision) of any Act or legislative instrument (within the meaning of the Legislative Instruments Act 2003) made under any Act depends to any extent on an Act, or a provision of an Act, that is repealed by this Act, the repeal is disregarded so far as it affects the operation of the subject provision.
11 Schedule does not limit operation of section 8 of the Acts Interpretation Act 1901
This Schedule does not limit the operation of section 8 of the Acts Interpretation Act 1901.
Tax Laws Amendment (Simplified Superannuation) Act 2007 (No. 9, 2007)
Schedule 4
16 Application
The amendments made by this Schedule apply in relation to things that are done and events that occur on or after 1 July 2007.
Note: For transitional rules about provisions related to the application of Division 292 of the Income Tax Assessment Act 1997 in the period from 10 May 2006 to 30 June 2007, see section 292‑80 of the Income Tax (Transitional Provisions) Act 1997.
Tax Laws Amendment (Simplified Superannuation) Act 2007 (No. 15, 2007)
Schedule 1
406 Application
(1) The amendments made by this Schedule apply to the 2007‑2008 income year and later years.
(2) Despite subitem (1), those amendments apply to the 2007‑2008 financial year and later years, to the extent that they relate to Division 292 of the Income Tax Assessment Act 1997.
(3) Despite subitem (1), those amendments apply on and after 1 July 2007, to the extent that they relate to any of the following:
(a) Divisions 82 and 83 of the Income Tax Assessment Act 1997;
(b) Divisions 301 to 307 of that Act.
Tax Laws Amendment (2007 Measures No. 1) Act 2007 (No. 56, 2007)
Schedule 2
2 Application
(1) The amendment made by this Schedule applies to records made, or information divulged or communicated, on or after 1 July 2007.
(2) Subitem (1) applies regardless of when the information recorded, divulged or communicated was obtained.
Corporations Amendment (Insolvency) Act 2007 (No. 132, 2007)
Schedule 1
14 Application--section 52 of the Superannuation Guarantee (Administration) Act 1992
The repeal of section 52 of the Superannuation Guarantee (Administration) Act 1992 by this Schedule, in so far as it relates to a company that is being wound up under the Corporations Act 2001, applies if the relevant date (within the meaning of the Corporations Act 2001) is on or after the day on which this item commences.
15 Application--subsection 64B(3A) of the Superannuation Guarantee (Administration) Act 1992
(1) Paragraph 64B(3A)(a) of the Superannuation Guarantee (Administration) Act 1992 applies if the relevant date (within the meaning of the Corporations Act 2001) is on or after the day on which this item commences.
(2) Paragraph 64B(3A)(b) of the Superannuation Guarantee (Administration) Act 1992, in so far as it relates to a bankruptcy, applies if the date of the bankruptcy is on or after the day on which this item commences.
(3) Paragraph 64B(3A)(b) of the Superannuation Guarantee (Administration) Act 1992, in so far as it relates to a personal insolvency agreement, applies if the relevant authority under section 188 of the Bankruptcy Act 1966 became effective on or after the day on which this item commences.
Tax Laws Amendment (2008 Measures No. 2) Act 2008 (No. 38, 2008)
Schedule 2
8 Transitional--charge remaining payable at commencement
(1) If, for the purposes of the Superannuation Guarantee (Administration) Act 1992, superannuation guarantee charge:
(a) became payable under an assessment before the commencement of this Schedule; and
(b) was not fully paid before that commencement;
this item applies in relation to the employer's liability to pay the proportion of the charge (the remaining charge) remaining payable at that commencement.
(2) After that commencement, subsection 23A(2) of that Act applies as if the remaining charge became payable at that commencement.
(3) If it is proposed to amend the assessment to effect a reduction, as a result of an offset under section 23A of that Act, in the employer's liability to pay the remaining charge, then:
(a) subsection 37(3) of that Act applies as if the assessment were made at that commencement; and
(b) paragraph 37(5)(a) of that Act applies as if the remaining charge became payable under the assessment at that commencement.
(4) If the assessment was of superannuation guarantee charge payable in relation to a year (instead of a quarter), then that Act also applies as if references in that Act to a quarter were references to a year.
9 Transitional--charge for a year that becomes payable after commencement
If, for the purposes of the Superannuation Guarantee (Administration) Act 1992, superannuation guarantee charge:
(a) is payable in relation to a year (instead of a quarter) happening before the commencement of this Schedule; and
(b) does not become payable until after that commencement;
then that Act applies, in relation to the employer's liability to pay the charge, as if references in that Act to a quarter were references to a year.
Tax Laws Amendment (2008 Measures No. 6) Act 2009 (No. 14, 2009)
Schedule 3
5 Application
The amendments made by this Schedule apply to elections under section 23A of the Superannuation Guarantee (Administration) Act 1992 made on or after the commencement of this Schedule.
Fair Work (State Referral and Consequential and Other Amendments) Act 2009 (No. 54, 2009)
In this Act:
WR Act repeal day has the meaning given by Schedule 2 to the Fair Work (Transitional Provisions and Consequential Amendments) Act 2009.
Schedule 18
32 Superannuation Guarantee (Administration) Act 1992
Despite the amendments of section 5B of the Superannuation Guarantee (Administration) Act 1992 made by this Schedule, that section continues to apply, on and after the WR Act repeal day, as if those amendments had not been made, in relation to:
(a) the Australian Industrial Relations Commission, as it continues in existence because of the Fair Work (Transitional Provisions and Consequential Amendments) Act 2009; and
(b) the Australian Fair Pay Commission, as it continues in existence because of the Fair Work (Transitional Provisions and Consequential Amendments) Act 2009; and
(c) the Workplace Relations Act 1996, as that Act continues to apply because of the Fair Work (Transitional Provisions and Consequential Amendments) Act 2009.