SUPERANNUATION GUARANTEE (ADMINISTRATION) ACT 1992
Table of Provisions
- 1 Short title
- 2 Commencement
- 3 Act binds Crown etc.
- 4 Extension to Territories
- 5 Application of Act to Commonwealth
- 6 Interpretation: general
- 7 Interpretation: complying superannuation fund or scheme
- 8 Interpretation: resident of Australia
- 9 Interpretation: indexation factor
- 10 Interpretation: benefit certificate
- 11 Interpretation: salary or wages
- 12 Interpretation: employee, employer
- 13 Interpretation: notional earnings base where employer contributing to superannuation fund for benefit of employee immediately before 21 August 1991
- 14 Interpretation: notional earnings base where employer not contributing to superannuation fund for benefit of employee immediately before 21 August 1991
- 15 Interpretation: maximum contribution base
- 16 Charge payable by employer
- 17 Superannuation guarantee shortfall
- 18 Individual superannuation guarantee shortfall for 1992-93
- 19 Individual superannuation guarantee shortfall for 1993-94 and subsequent years
- 20 Charge percentage for a person who was an employer for the whole of the 1991-92 year
- 21
- 22 Reduction of charge percentage where contribution made to defined benefit superannuation scheme
- 23 Reduction of charge percentage where contribution made to fund other than defined benefit superannuation scheme
- 24 Certain benefit certificates presumed to be certificates in relation to complying superannuation scheme
- 25 Certain contributions presumed to be contributions to complying superannuation fund
- 26 Certain periods not to count as periods of employment
- 27 Salary or wages: general exclusions
- 28 Salary or wages: excluded earnings of young persons
- 29 Salary or wages: excluded earnings of members of Reserve Forces
- 30 Arrangements to avoid payment of superannuation guarantee charge
- 31 Nominal interest component
- 32 Administration component
- 33 Annual superannuation guarantee statements
- 34 Power to require information where no superannuation guaranteee statement
- 35 First superannuation guarantee statement for year taken to be assessment
- 36 Default assessments
- 37 Amendment of assessments
- 38 Refund of overpaid amounts
- 39 Amended assessment to be an assessment
- 40 Notice of assessment or amendment
- 41 Validity of assessment
- 42 Objections against assessment
- 43 General administration of Act
- 44 Annual report
- 45 Secrecy
- 46 When superannuation guarantee charge becomes payable
- 47 When additional superannuation guarantee charge becomes payable
- 48 Extension of time for payment
- 49 Penalty for unpaid superannuation guarantee charge
- 50 Recovery of superannuation guarantee charge
- 51 Substituted service
- 52 Liquidation
- 53 Receivers
- 54 Recovery of superannuation guarantee charge from trustee of deceased employer
- 55 Recovery of charge from unadministered deceased estates
- 56 Commissioner may collect superannuation guarantee charge from person owing money to person liable to superannuation guarantee charge
- 57 Public officer of company
- 58 Public officer of trust estate
- 59 Failure to provide statements or information
- 60 False or misleading statements
- 61 Penalty superannuation guarantee charge where arrangement to avoid superannuation guarantee charge
- 62 Assessment of additional superannuation guarantee charge
- 63 Application of Part
- 64 What is the "shortfall component"?
- 65 Payment of shortfall component
- 66 Payment to employee retired due to illness
- 67 Payment where employee deceased
- 68 Payment not subject to taxation
- 69 Repayment of overpayments in relation to a shortfall component
- 70 Recovery of overpayments
- 71 Appropriation
- 72 Treatment of partnerships
- 73 Treatment of unincorporated associations
- 74 Judicial notice of signature
- 75 Evidence
- 76 Access to premises etc.
- 77 Obtaining information and evidence
- 78 Right of contribution
- 79 Records to be kept and retained by employers
- 80 Regulations