Commonwealth Consolidated Regulations Commonwealth Consolidated RegulationsStatutory Rules 1993 No. 52 as amended
This compilation was prepared on 1 July 2011
taking into account amendments up to SLI 2011 No. 120
Prepared by the Office of
Legislative Drafting and Publishing,
Attorney-General's Department, Canberra
Contents
1 Name of Regulations [see Note 1] 4
2 Interpretation 4
3 Benefit certificates 5
4 Notional employer contribution rate: general 6
5 Notional employer contribution rate: accumulation benefits 6
6 Notional employer contribution rate: defined benefits 7
7 Certain employees and payments excluded 13
7AC Exclusion of salary or wages under scheduled international social security agreement (Act s 27 (1) (e)) 15
7AD Salary or wages -- general exclusions (Act s 27) 15
7AE Approved clearing house -- specified body (Act, s 79A (3)) 16
7A Nominal interest component -- rate applicable 16
8 Lodgment of superannuation guarantee statements 17
9 Payment of superannuation guarantee charge 17
9A Requirement for offering insurance in respect of death 18
9B Contributions under prescribed legislation 19
9C Chosen funds -- information to be provided by employee 20
9D Standard choice form 20
10 Employee must be notified of certain shortfall components (Act s 65) 20
10A Responses to notice of a shortfall component 21
10B Obligation of responsible officers who receive a request from employee 22
10C Responses to notice are nominations 23
10D Nomination when no notice has been given under regulation 10 23
11 Shortfall component not to be paid in certain circumstances 23
12 Payment of allowances for expenses 24
13 Preferred address for service 24
13A Change or withdrawal of preferred address for service 25
13B Requirement to maintain a preferred address for service 25
13C Substitute preferred address for service 25
13D Failure to notify change of address 26
13E Service of documents 26
14 Annotations on superannuation guarantee statements 27
15 Presumption as to signatures 27
Schedule 1 Requirement for offering insurance in respect of death 28
Schedule 2 Commonwealth, State and Territory laws 29
Table 1 Commonwealth 29
Table 2 New South Wales 29
Table 3 Victoria 29
Table 4 Queensland 29
Table 5 Western Australia 29
Table 6 South Australia 30
Table 7 Tasmania 30
Schedule 3 Allowances for expenses 31
Notes 32
Notes to the Superannuation Guarantee (Administration) Regulations 1993 Note 1 The Superannuation Guarantee (Administration) Regulations
1993 The Superannuation Guarantee (Administration) Regulations
1993 was amended by the Superannuation Legislation Amendment Act (No. 2)
1999. The amendment has been incorporated in this compilation. For
application, saving or transitional provisions relating to the amendment see
Schedule 3 (items 2 and 3) of Act No. 96, 1999. For all relevant information pertaining to application,
saving or transitional provisions see Table A.
Table of Instruments
(in force under the Superannuation Guarantee (Administration) Act 1992)
as shown in this compilation comprise Statutory Rules 1993 No. 52 amended as indicated in the Tables below.
|
Year and |
Date of notification |
Date of |
Application, saving or |
|
1993 No. 52 |
28 Apr 1993 |
28 Apr 1993 |
|
|
1996 No. 148 |
5 July 1996 |
5 July 1996 |
-- |
|
1999 No. 316 |
15 Dec 1999 |
1 Jan 2000 |
-- |
|
2001 No. 87 |
10 May 2001 |
10 May 2001 |
-- |
|
2001 No. 210 |
16 Aug 2001 |
16 Aug 2001 |
-- |
|
2001 No. 214 |
17 Aug 2001 |
1 Jan 2002 |
-- |
|
2001 No. 289 |
5 Oct 2001 |
5 Oct 2001 |
-- |
|
2001 No. 321 |
15 Oct 2001 |
15 Dec 2001 |
-- |
|
2003 No. 49 |
8 Apr 2003 |
1 July 2003 |
-- |
|
2005 No. 25 |
14 Mar 2005 (see F2005L00634) |
1 July 2005 |
-- |
|
2005 No. 141 |
17 June 2005 (see F2005L01454) |
Rr. 1-3 and Schedule 1: 1 July 2005 |
-- |
|
2005 No. 150 |
30 June 2005 (see F2005L01673) |
Rr. 1-3 and Schedule 1: 1 July 2005 |
-- |
|
2006 No. 62 |
22 Mar 2006 (see F2006L00798) |
23 Mar 2006 |
-- |
|
2006 No. 215 |
14 Aug 2006 (see F2006L02594) |
15 Aug 2006 |
-- |
|
2006 No. 216 |
14 Aug 2006 (see F2006L02613) |
Rr. 1-10 and Schedules 1-7: 14 Sept 2006 (see
r. 2 (a)) |
-- |
|
2006 No. 260 |
5 Oct 2006 (see F2006L03264) |
6 Oct 2006 |
-- |
|
2007 No. 73 |
2 Apr 2007 (see F2007L00821) |
1 July 2007 |
R. 3 |
|
2008 No. 132 |
25 June 2008 (see F2008L02259) |
1 July 2008 |
-- |
|
2009 No. 157 |
25 June 2009 (see F2009L02539) |
1 July 2009 |
R. 4 |
|
2010 No. 140 |
18 June 2010 (see F2010L01577) |
1 July 2010 (see r. 2) |
-- |
|
2011 No. 120 |
30 June 2011 (see F2011L01364) |
1 July 2011 |
-- |
Table of Amendments
|
ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted |
|
|
Provision affected |
How affected |
|
|
|
|
R. 1......................................... |
rs. 1999 No. 316 |
|
R. 2......................................... |
am. 2001 Nos. 87, 214 and 289; 2005 No. 25; 2008 No. 132 |
|
R. 3......................................... |
am. 2008 No. 132 |
|
R. 5......................................... |
am. 2008 No. 132 |
|
R. 6......................................... |
am. 2007 No. 73; 2008 No. 132 |
|
R. 6A....................................... |
ad. 2003 No. 49 |
|
|
rep. 2006 No. 216 |
|
R. 7......................................... |
am. Act No. 96, 1999 |
|
R. 7AA.................................... |
ad. 1999 No. 316 |
|
|
rep. 2006 No. 216 |
|
R. 7AB.................................... |
ad. 2001 No. 210 |
|
|
rep. 2006 No. 216 |
|
R. 7AC.................................... |
ad. 2001 No. 214 |
|
R. 7AD.................................... |
ad. 2009 No. 157 |
|
R. 7AE.................................... |
ad. 2010 No. 140 |
|
|
am. 2011 No. 120 |
|
R. 7A....................................... |
ad. 1996 No. 148 |
|
R. 8A....................................... |
ad. 1996 No. 148 |
|
|
rep. 2001 No. 87 |
|
R. 9A....................................... |
ad. 2005 No. 25 |
|
|
am. 2005 No. 141; 2005 No. 150 |
|
Note to r. 9A.......................... |
rep. 2005 No. 141 |
|
R. 9B....................................... |
ad. 2005 No. 141 |
|
R. 9C...................................... |
ad. 2005 No. 25 |
|
R. 9D...................................... |
ad. 2005 No. 25 |
|
|
am. 2005 No. 141 |
|
R. 10....................................... |
rs. 2001 No. 87 |
|
R. 10A.................................... |
ad. 2001 No. 87 |
|
R. 10B.................................... |
ad. 2001 No. 87 |
|
|
am. 2001 No. 321 |
|
R. 10C.................................... |
ad. 2001 No. 87 |
|
R. 10D.................................... |
ad. 2001 No. 87 |
|
R. 12....................................... |
am. 2005 No. 25 |
|
R. 13....................................... |
rs. 2001 No. 289 |
|
R. 13A.................................... |
ad. 2001 No. 289 |
|
R. 13B.................................... |
ad. 2001 No. 289 |
|
R. 13C.................................... |
ad. 2001 No. 289 |
|
R. 13D.................................... |
ad. 2001 No. 289 |
|
R. 13E.................................... |
ad. 2001 No. 289 |
|
R. 15....................................... |
ad. 2001 No. 289 |
|
R. 16....................................... |
ad. 2006 No. 260 |
|
|
rep. 2007 No. 73 |
|
R. 17....................................... |
ad. 2006 No. 260 |
|
|
rep. 2007 No. 73 |
|
Schedule 1 |
|
|
Schedule 1............................ |
ad. 2005 No. 25 |
|
Note to Schedule 1.............. |
rep. 2005 No. 141 |
|
Schedule 2 |
|
|
Schedule 2............................ |
ad. 2005 No. 141 |
|
|
am. 2005 No. 141; 2006 Nos. 62 and 215 |
|
Schedule 3 |
|
|
Schedule............................... |
2005 No. 25 |
Table A Application, saving or transitional provisions
Select Legislative Instrument 2007 No. 73
3 Amendment of Superannuation Guarantee (Administration) Regulations 1993
(1) Schedule 1 amends the Superannuation Guarantee (Administration) Regulations 1993.
(2) The amendments made by Schedule 1 apply in relation to a superannuation provider that receives employer contributions on or after 1 July 2007 .
(3) The amendments made by items [1] and [2] of Schedule 1 apply in relation to:
(a) the 2007-08 year of income; and
(b) each subsequent year of income.
Select Legislative Instrument 2009 No. 157
4 Application of amendment
(1) The amendment made by Schedule 1 applies in relation to salary or wages that become payable on or after 1 July 2009.
(2) The amendment made by Schedule 1 does not affect any liability of an employer to pay a charge (within the meaning of the Superannuation Guarantee (Administration) Regulations 1993) relating to a superannuation guarantee shortfall which arose before 1 July 2009.