Commonwealth Numbered Acts

SUPERANNUATION GUARANTEE (CONSEQUENTIAL AMENDMENTS) ACT 1992 No. 92 of 1992 - SCHEDULE

                             SCHEDULE           Section 3

Administrative Decisions (Judicial Review) Act 1977 Paragraph (e) of Schedule
1:
After "Acts providing for the assessment of sales tax" insert "
Superannuation Guarantee (Administration) Act 1992".
Crimes (Taxation Offences) Act 1980 Subsection 3(1):
Insert the following definitions: " '
Superannuation Guarantee (Administration) Act' means the
Superannuation Guarantee (Administration) Act 1992; 'superannuation guarantee
charge' means charge imposed by the Superannuation Guarantee Charge Act 1992,
as assessed under the Superannuation Guarantee (Administration) Act, and
includes additional superannuation guarantee charge payable under section 49
or Part 7 of the Superannuation Guarantee  (Administration) Act ;". Section 4:
Add at the end the following subsection:

"(4) Section 45 of the Superannuation Guarantee (Administration) Act has
effect as if this Act were part of that Act.". After Part VI:
Add the following Part:

"PART VII - OFFENCES RELATING TO SUPERANNUATION GUARANTEE
CHARGE Application of Parts I and II in relation to superannuation guarantee
charge



"17.(1) Without prejudice to their effect apart from this section, subsection
3(3), paragraph 3(4)(e) and the provisions of Part II (other than section 8
and subsection 10(3)) also have the effect they would have if:

   (a)  a reference in any of those provisions to sales tax were a reference
        to superannuation guarantee charge; and

   (b)  a reference in any of those provisions to future sales tax were a
        reference to future superannuation guarantee charge; and

   (c)  a reference in any of those provisions to some one or other of the
        Sales Tax Assessment Acts were a reference to the
        Superannuation Guarantee (Administration) Act; and

   (d)  a reference in any of those provisions, in relation to a company or
        trustee, to sales tax moneys, were a reference to superannuation
        guarantee charge moneys.



"(2) In applying the provisions of Part II (other than section 8 and
subsection 10(3)) in accordance with subsection (1):

   (a)  a reference in any of those provisions to the superannuation guarantee
        charge payable by a company or trustee, in relation to the purpose, or
        a purpose, of a person's entering into, or a person's knowledge or
        belief concerning, an arrangement or transaction is to be read as a
        reference to some or all of the superannuation guarantee charge due
        and payable by the company or the trustee at the time when the
        arrangement or transaction was entered into; and

   (b)  a reference in any of those provisions to future superannuation
        guarantee charge payable by a company or trustee, in relation to the
        purpose, or a purpose, of a person's entering into, or a person's
        knowledge or belief concerning, an arrangement or transaction is to be
        read as a reference to some or all of the superannuation guarantee
        charge that may reasonably be expected by that person to become
        payable by the company or trustee after the arrangement or transaction
        is entered into; and

   (c)  a reference in any of those provisions (other than subsections 10(1)
        and (2)), in relation to a company or trustee, to superannuation
        guarantee charge moneys is to be read as a reference to:

        (i)    superannuation guarantee charge payable by the company or
               trustee; and

        (ii)   costs ordered by a court against a company or trustee in a
               proceeding for the recovery of superannuation guarantee charge;
               and

   (d)  a reference in subsections 10(1) and (2) to superannuation guarantee
        charge moneys is to be read as a reference to superannuation guarantee
        charge assessed under the
        Superannuation Guarantee (Administration) Act.



"(3) In applying subsection 10(2) and sections 11 and 12 in accordance with
subsections (1) and (2), the liability of a company or trustee in respect of
superannuation guarantee charge moneys that have been assessed is not to be
taken not to be finally determined merely because of the possibility of the
Commissioner's amending the assessment (otherwise than as a result of allowing
an objection or to give effect to a decision of the Administrative Appeals
Tribunal or a court).". Defence Act 1903 After subsection 52(3):
Insert:

"(3A) The Minister may not make a determination that would have the effect
that the Commonwealth, as employer, would have an individual superannuation
guarantee shortfall in respect of a member referred to in subsection (1) for
any contribution period under the Superannuation Guarantee  (Administration)
Act 1992 .". Defence Force Retirement and Death Benefits Act 1973 Paragraph
61B(3)(a):
Omit the paragraph, substitute:

"(a) intends to resume full-time service as a member of the Emergency Forces
or the Reserve Forces for a continuous period of less than 12 months; and".
Fringe Benefits Tax Assessment Act 1986 After paragraph 96(7)(ca):
Insert:

"(cb) notified charge amount within the meaning of section 53 of the
Superannuation Guarantee (Administration)  Act 1992 ; or".
Income Tax Assessment Act 1936 Section 51:
Add at the end the following subsection: (Superannuation guarantee charge)

"(9) A deduction is not allowable under subsection (1) in respect of charge
imposed by the Superannuation Guarantee  Charge Act 1992 .". Section 202:
Add at the end the following word and paragraph: "; and (f) to facilitate the
administration of any legislation enacted by the Parliament in relation to the
imposition of charge on an employer's superannuation guarantee shortfall.".
After paragraph 215(3D)(b):
Insert:

"(ba) notified charge amount within the meaning of section 53 of the
Superannuation Guarantee (Administration)  Act 1992 ; or". Paragraph
274(1)(b):
Omit the paragraph, substitute:

"(b) if the eligible entity is a complying superannuation fund:

   (i)  a contribution made by a person (in this section called the
        'contributor') to obtain superannuation benefits for the contributor
        or, in the event of the death of the contributor, for dependants of
        the contributor, but not including so much of such a contribution as
        is deemed by section 27D to have been expended in making a payment as
        mentioned in paragraph 27A(12)(a);

   (ii) a contribution under section 65 of the Superannuation Guarantee
        (Administration) Act 1992;". Industrial Relations Act 1988 After
        section 90:
Insert: Commission to have regard to operation of Superannuation Guarantee
legislation when making National Wage Case decision

"90A. In making a National Wage Case decision, the Commission must have regard
to the operation of:

   (a)  the Superannuation Guarantee Charge Act 1992; and

   (b)  the Superannuation Guarantee (Administration) Act  1992 .".
        Military Superannuation and Benefits Act 1991 Paragraphs 6(1)(c) and
        (d):
Omit the paragraphs, substitute:

"(c) a member of the Emergency Forces or the Reserve Forces who is rendering
continuous full-time service under an undertaking to serve for a period of
less than 12 months unless that member has elected not to become a member of
the Scheme under section 61B of the DFRDB Act.". Section 7:
Omit the section. Occupational Superannuation Standards Act 1987 Subsection
3(1):
Insert: " 'employer sponsor', in relation to a superannuation fund, means an
employer who has contributed to the fund for the benefit of an employee;".
Subsection 10(1):
Omit the subsection, substitute:

"(1) The trustees of a superannuation fund established on or after 1 July 1992
must, within the prescribed period after establishment, give the Commissioner
the prescribed information.

"(1AAA) The trustees of an approved deposit fund established on or after 1
July 1992 must, within the prescribed period after establishment, give the
Commissioner the prescribed information.". After subsection 10(2):
Insert:

"(3) If the trustee of a superannuation fund provides the information
prescribed for the purposes of subsection (1) to the Commissioner, the
Commissioner must give notice in writing to the trustee acknowledging receipt
of that information.". After subsection 12(3):
Insert:

"(3A) In making a decision under subsection (3) in relation to a fund and a
year of income, the Commissioner must disregard a breach of a superannuation
fund condition by the fund if:

   (a)  the trustee of the fund:

   (i)  notified the Commissioner and all employer sponsors in relation to the
        fund of the breach as soon as practicable after becoming aware of the
        breach; and

   (ii) caused the breach to be rectified within a period of 30 days (or such
        further period as the Commissioner allows) after becoming aware of the
        breach; or

   (b)  within the period referred to in subparagraph (a)(ii), moneys in the
        fund equal in amount to the accrued benefits of members of the fund at
        the time of transfer have been transferred to another fund in respect
        of which the Commissioner has given:

   (i)  notice under subsection (3) stating that the Commissioner is satisfied
        that the superannuation fund conditions have been satisfied in
        relation to the year of income; or

   (ii) a notice under subsection 13(3) stating that the fund should be
        treated as if it had satisfied the conditions in relation to the year
        of income; and the moneys are in such a fund at the time the
        Commissioner's decision is made.". After subsection 18(2):
Insert:

"(2A) Nothing in subsection (2) is to be read as preventing the Commissioner
from publishing a list containing:

   (a)  the names of superannuation funds in respect of which a notice, or a
        particular kind of notice, has been given by the Commissioner under
        section 10, 12 or 13, and the addresses at which business relating to
        those funds is transacted; and

   (b)  such other information as is reasonably necessary to enable members of
        the public to contact a person who has a function in relation to the
        fund; or from disclosing, by any other means, the information referred
        to in paragraphs (a) and (b).". Pay-roll Tax (Territories) Assessment
        Act 1971 After paragraph 30(3C)(b):
Insert:

"(ba) notified charge amount within the meaning of section 53 of the
Superannuation Guarantee (Administration)  Act 1992 ; or".
Petroleum Resource Rent Tax Assessment Act 1987 After paragraph 88(7)(d):
Insert:

"(da) notified charge amount within the meaning of section 53 of the
Superannuation Guarantee (Administration)  Act 1992 ; or". Sales Tax
Assessment Act (No. 1) 1930 After paragraph 32(2D)(c):
Insert:

"(ca) notified charge amount within the meaning of section 53 of the
Superannuation Guarantee (Administration)  Act 1992 ; or".
Taxation Administration Act 1953 After paragraph 8J(2)(n):
Insert:

"(na) paragraph 76(1)(c) of the Superannuation Guarantee  (Administration) Act
1992 ; or". Paragraph 8WA(1)(b):
Omit "(c) or (d)", substitute "(c), (d) or (f)". Paragraph 8WB(1)(d):
Omit "(d) or (e)", substitute "(d), (e) or (f)". Paragraph 8WB(1)(e):
Omit "(d) or (e)", substitute "(d), (e) or (f)". After paragraph 8ZE(3)(g):
Insert:

"(ga) section 59 or 60 of the Superannuation Guarantee (Administration) Act
1992; or". Section 14ZQ (after paragraph (e) of the definition of "delayed
administration (beneficiary) objection"):
Insert:

"(ea) subsection 55(3) of the Superannuation Guarantee  (Administration) Act
1992 .". Section 14ZQ (after paragraph (e) of the definition of "delayed
administration (trustee) objection"):
Insert:

"(ea) subsection 55(5) of the Superannuation Guarantee  (Administration) Act
1992 .". Tobacco Charges Assessment Act 1955 After paragraph 27(3C)(c):
Insert:

"(caa) notified charge amount within the meaning of section 53 of the
Superannuation Guarantee (Administration)  Act 1992 ; or".
Training Guarantee (Administration) Act 1990 Subsection 78(10) (after
paragraph (e) of the definition of "prescribed tax provision"):
Insert:

"(ea) section 53 of the Superannuation Guarantee  (Administration) Act 1992 ;
or". Wool Tax (Administration) Act 1964 After paragraph 47(3C)(c):
Insert:

"(ca) notified charge amount within the meaning of section 53 of the
Superannuation Guarantee (Administration)  Act 1992 ; or".