Commonwealth Consolidated Acts Commonwealth Consolidated ActsAct No. 111 of 1992 as amended
This compilation was prepared on 28 March 2008
taking into account amendments up to Act No. 8 of 2008
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 Australian Industrial Relations Commission 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: words and phrases in Workplace Relations Act 1996 19
13.......... Interpretation: notional earnings base where superannuation contributions made for benefit of certain employees immediately before 21 August 1991 ................................................. 20
13A....... Interpretation: notional earnings base where employer contributing to Seafarers' Retirement Fund 27
13B....... Interpretation: Notional earnings base where employer contributing to Aberfoyle Award Superannuation Fund 27
14.......... Interpretation: notional earnings base where superannuation contributions not made for the benefit of certain employees immediately before 21 August 1991 .............................. 27
15.......... Interpretation: maximum contribution base ...................................... 29
Part 3--Liability of employers other than the Commonwealth and tax‑exempt Commonwealth authorities to pay superannuation guarantee charge 30
15B....... Application of Part to former employees ........................................ 30
15C....... Certificates of coverage for international social security agreements 30
16.......... Charge payable by employer ............................................................ 31
17.......... Superannuation guarantee shortfall ................................................... 31
19.......... Individual superannuation guarantee shortfalls ............................... 32
19A....... Limit on shortfall increases arising from failure to comply with choice of fund requirements 34
20.......... Scheme in surplus or member has accrued maximum benefit ........... 35
21.......... Guidelines for reducing an increase in an individual superannuation guarantee shortfall 37
22.......... Reduction of charge percentage where contribution made to defined benefit superannuation scheme 37
23.......... Reduction of charge percentage if contribution made to RSA or to fund other than defined benefit superannuation scheme .............................................................................................. 38
23A....... Offsetting late payments against charge ........................................... 50
24.......... Certain benefit certificates presumed to be certificates in relation to complying superannuation scheme 51
25.......... Certain contributions presumed to be contributions to complying superannuation fund 52
26.......... Certain periods not to count as periods of employment .................. 53
27.......... Salary or wages: general exclusions ................................................... 53
28.......... Salary or wages: excluded earnings of young persons ...................... 54
29.......... Salary or wages: excluded earnings of members of Reserves ............ 54
30.......... Arrangements to avoid payment of superannuation guarantee charge 54
31.......... Nominal interest component ............................................................ 55
32.......... Administration component ............................................................... 55
Part 3A--Choice of fund requirements 56
Division 1--Overview of Part 56
32A....... Purpose of Part ................................................................................. 56
32B....... Structure of Part ............................................................................... 56
Division 2--Which contributions satisfy the choice of fund requirements? 57
32C....... Contributions that satisfy the choice of fund requirements ............. 57
32CA.... Certain contributions taken not to satisfy the choice of fund requirements 60
Division 3--Eligible choice funds 61
32D....... What funds are eligible choice funds? ............................................... 61
32E........ Meaning of funds--includes RSAs and schemes .............................. 61
Division 4--Choosing a fund 62
32F........ What is a chosen fund ....................................................................... 62
32FA..... Employer may refuse to accept certain chosen funds ...................... 63
32G....... Limit on funds that may be chosen .................................................. 63
32H....... When fund ceases to be a chosen fund ............................................. 63
Division 6--Standard choice forms 65
32N....... When a standard choice form must be provided ............................... 65
32NA.... When a standard choice form does not have to be provided ............ 66
32P........ Standard choice form ........................................................................ 68
Division 8--Miscellaneous 69
32X....... Application of Part to different employers of an employee ............ 69
32Y....... Notional earnings base to continue to be used .................................. 69
32Z....... Contributions satisfy Commonwealth or Territory industrial award requirements 70
32ZAA. Contributions satisfy State or Territory law requirements .............. 70
32ZA.... Employers not liable for damages ..................................................... 70
Part 4--Superannuation guarantee statements and assessments 71
33.......... Superannuation guarantee statements ............................................... 71
34.......... Power to require information where no superannuation guarantee statement 72
35.......... First superannuation guarantee statement for a quarter taken to be assessment 72
36.......... Default assessments ......................................................................... 73
37.......... Amendment of assessments ............................................................. 74
38.......... Refund of overpaid amounts ............................................................ 75
39.......... Amended assessment to be an assessment ....................................... 75
40.......... Notice of assessment or amendment ................................................ 75
41.......... Validity of assessment ...................................................................... 75
42.......... Objections against assessment .......................................................... 76
Part 5--Administration 77
43.......... General administration of Act .......................................................... 77
44.......... Annual report ................................................................................... 77
45.......... Secrecy .............................................................................................. 77
45A....... Disclosure of information to give advice to employee about progress of complaint against employer 79
Part 6--Collection and recovery of charge 81
46.......... When superannuation guarantee charge becomes payable ................ 81
47.......... When additional superannuation guarantee charge becomes payable 81
49.......... Unpaid superannuation guarantee charge ......................................... 82
50.......... Order of payments ........................................................................... 82
57.......... Public officer of company ................................................................ 83
58.......... Public officer of trust estate ............................................................. 84
Part 7--Additional superannuation guarantee charge 85
59.......... Failure to provide statements or information ................................... 85
62.......... Assessment of additional superannuation guarantee charge ............. 86
62A....... Offsets to be disregarded .................................................................. 86
Part 8--Payments of amounts of shortfall components for the benefit of employees 87
63A....... Payments to which this Part applies ................................................ 87
63B....... Overview of this Part ....................................................................... 87
64A....... The shortfall component for one benefiting employee ..................... 87
64B....... The shortfall component for more than one benefiting employee .... 88
65.......... Payment of shortfall component ...................................................... 89
65A....... Payment to employee who is over 65 .............................................. 90
66.......... Payment to employee retired due to permanent incapacity or invalidity 91
67.......... Payment where employee deceased ................................................. 91
69.......... Repayment of overpayments in relation to a shortfall component .. 91
69A....... Recovery of shortfall component incorrectly credited to an account kept under the Small Superannuation Accounts Act 1995 .................................................................................................. 91
70.......... Recovery of overpayments .............................................................. 92
71.......... Appropriation .................................................................................. 92
Part 9--Miscellaneous 93
72.......... Treatment of partnerships ................................................................ 93
73.......... Treatment of unincorporated associations ....................................... 93
74.......... Judicial notice of signature ............................................................... 94
75.......... Evidence ............................................................................................ 94
76.......... Access to premises etc. .................................................................... 95
77.......... Obtaining information and evidence ................................................. 96
79.......... Records to be kept and retained by employers ................................ 96
80.......... Regulations ....................................................................................... 98
Notes 99
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 |
Part 11 (ss. |
S. 59 |
|
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] |
|
Corporations Amendment (Insolvency) Act 2007 |
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) |
-- |
(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. |