Commonwealth Consolidated Acts

SUPERANNUATION GUARANTEE (ADMINISTRATION) ACT 1992 - NOTES

No. 111, 1992

Compilation No. 76

Compilation date: 23 February 2022

Includes amendments up to: Act No. 10, 2022

Registered: 8 March 2022

About this compilation

This compilation

This is a compilation of the Superannuation Guarantee (Administration) Act 1992 that shows the text of the law as amended and in force on 23 February 2022 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law.

Self-repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Contents

Part 1--Preliminary

1 Short title

2 Commencement

3 Act binds Crown etc.

4 Application

5 Application of Act to Commonwealth

5A Application of Act to Commonwealth authorities

5B Jurisdiction etc. of the Fair Work Commission not affected

5C Application of the Criminal Code

Part 2--Explanation of terms used in the Act

6 Interpretation--general

6AA Interpretation: defined benefit member

6A Interpretation: defined benefit superannuation scheme

6B Interpretation: conversion notice

7 Interpretation: complying superannuation fund or scheme

7A Interpretation: complying approved deposit fund

8 Interpretation: resident of Australia

9 Interpretation: indexation factor

10 Interpretation: benefit certificate

11 Interpretation--salary or wages

12 Interpretation: employee, employer

12A Interpretation: references to industrial instruments

15 Interpretation: maximum contribution base

15A Interpretation: salary sacrifice arrangements

Part 3--Liability of employers other than the Commonwealth and tax-exempt Commonwealth authorities to pay superannuation guarantee charge

15B Application of Part to former employees

15C Certificates of coverage for international social security agreements

16 Charge payable by employer

17 Superannuation guarantee shortfall

19 Individual superannuation guarantee shortfalls

19AA Employer shortfall exemption certificate

19AB Employer shortfall exemption certificate--application and issuing

19AC Employer shortfall exemption certificate--notice of decision

19A Limit on shortfall increases arising from failure to comply with choice of fund requirements

20 Defined benefit schemes--certain cases where members cannot choose another fund

21 Guidelines for reducing an increase in an individual superannuation guarantee shortfall

22 Reduction of charge percentage where contribution made to defined benefit superannuation scheme

23 Reduction of charge percentage if contribution made to RSA or to fund other than defined benefit superannuation scheme

23A Offsetting late payments against charge

23B Contributions through an approved clearing house

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 Reserves

30 Arrangements to avoid payment of superannuation guarantee charge

31 Nominal interest component

32 Administration component

Part 3A--Choice of fund requirements

Division 1--Overview of Part

32A Purpose of Part

32B Structure of Part

Division 2--Which contributions satisfy the choice of fund requirements?

32C Contributions that satisfy the choice of fund requirements

32CA Certain contributions taken not to satisfy the choice of fund requirements

Division 3--Eligible choice funds

32D What funds are eligible choice funds?

32E Meaning of funds--includes RSAs and schemes

Division 4--Choosing a fund

32F What is a chosen fund

32FA Employer may refuse to accept certain chosen funds

32G Limit on funds that may be chosen

32H When fund ceases to be a chosen fund

32J A successor fund may become a chosen fund

Division 6--Standard choice forms

32N When a standard choice form must be provided

32NA When a standard choice form does not have to be provided

32P Standard choice form

Division 7--Stapled funds

32Q What is the stapled fund for an employee

32R Identifying any stapled funds for employees

Division 8--Miscellaneous

32W Disclosing tax file numbers provided in standard choice forms

32X Application of Part to different employers of an employee

32Z Contributions satisfy Commonwealth or Territory industrial award requirements--chosen funds and stapled funds etc.

32ZAA Contributions satisfy State or Territory law requirements--chosen funds and stapled funds etc.

32ZAB Effect of blocking contributions to PSSAP etc.--eligible choice funds

32ZA Employers not liable for damages

Part 4--Superannuation guarantee statements and assessments

33 Superannuation guarantee statements

34 Power to require information where no superannuation guarantee statement

35 First superannuation guarantee statement for a quarter 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

Part 5--Administration

43 General administration of Act

44 Annual report

Part 6--Collection and recovery of charge

46 When superannuation guarantee charge becomes payable

47 When additional superannuation guarantee charge becomes payable

49 Unpaid superannuation guarantee charge

50 Order of payments

57 Public officer of company

57A Notifying and serving companies

58 Public officer of trust estate

Part 7--Additional superannuation guarantee charge

59 Failure to provide statements or information

60 Amnesty from liability to pay additional superannuation guarantee charge

62 Assessment of additional superannuation guarantee charge

62A Offsets to be disregarded

Part 8--Payments of amounts of shortfall components for the benefit of employees

63A Payments to which this Part applies

63B Overview of this Part

64A The shortfall component for one benefiting employee

64B The shortfall component for more than one benefiting employee

65 Payment of shortfall component

65AA Shortfall component and former temporary resident

65A Payment to employee who is over 65

66 Payment to employee retired due to permanent incapacity or invalidity

66A Payment to employee with terminal medical condition

67 Payment where employee deceased

69 Repayment of overpayments in relation to a shortfall component

69A Recovery of shortfall component incorrectly credited to an account kept under the Small Superannuation Accounts Act 1995

70 Recovery of overpayments

71 Appropriation

Part 9--Miscellaneous

72 Treatment of partnerships

73 Treatment of unincorporated associations

74 Amnesty in relation to historic amounts of superannuation guarantee shortfall

79 Records to be kept and retained by employers

79A Approved clearing house

80 Regulations

Endnotes

Endnote 1--About the endnotes

Endnote 2--Abbreviation key

Endnote 3--Legislation history

Endnote 4--Amendment history

Endnote 5--Editorial changes

Endnotes

Endnote 1--About the endnotes

The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1--About the endnotes

Endnote 2--Abbreviation key

Endnote 3--Legislation history

Endnote 4--Amendment history

Abbreviation key--Endnote 2

The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history--Endnotes 3 and 4

Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.

The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.

Editorial changes

The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.

If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.

Misdescribed amendments

A misdescribed amendment is an amendment that does not accurately describe the amendment to be made. If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation "(md)" added to the details of the amendment included in the amendment history.

If a misdescribed amendment cannot be given effect as intended, the abbreviation "(md not incorp)" is added to the details of the amendment included in the amendment history.

Endnote 2--Abbreviation key

 

ad = added or inserted	o = order(s)
am = amended	Ord = Ordinance
amdt = amendment	orig = original
c = clause(s)	par = paragraph(s)/subparagraph(s)
C[x] = Compilation No. x	/sub-subparagraph(s)
Ch = Chapter(s)	pres = present
def = definition(s)	prev = previous
Dict = Dictionary	(prev ... ) = previously
disallowed = disallowed by Parliament	Pt = Part(s)
Div = Division(s)	r = regulation(s)/rule(s)
ed = editorial change	reloc = relocated
exp = expires/expired or ceases/ceased to have	renum = renumbered
effect	rep = repealed
F = Federal Register of Legislation	rs = repealed and substituted
gaz = gazette	s = section(s)/subsection(s)
LA = Legislation Act 2003	Sch = Schedule(s)
LIA = Legislative Instruments Act 2003	Sdiv = Subdivision(s)
(md) = misdescribed amendment can be given	SLI = Select Legislative Instrument
effect	SR = Statutory Rules
(md not incorp) = misdescribed amendment	Sub-Ch = Sub-Chapter(s)
cannot be given effect	SubPt = Subpart(s)
mod = modified/modification	underlining = whole or part not
No. = Number(s)	commenced or to be commenced

Endnote 3--Legislation history

 

Act	Number and year	Assent	Commencement	Application, saving and transitional provisions
Superannuation Guarantee (Administration) Act 1992	111, 1992	21 Aug 1992	1 July 1992 (s 2)
Taxation Laws Amendment (Superannuation) Act 1992	208, 1992	22 Dec 1992	s 77-89: 8pt">22 Dec 1992 (s 2(1))	s 82 and 89
Taxation Laws Amendment (Superannuation) Act 1993	7, 1993	27 May 1993	s 56-61: 8pt">27 May 1993 (s 2(1))	s 61
Superannuation Industry (Supervision) Consequential Amendments Act 1993	82, 1993	30 Nov 1993	s 548pt">-59: 1 Dec 1993 (s 2(1))	s 59
Taxation Laws Amendment Act (No. 3) 1993	118, 1993	24 Dec 1993	s 147-152: 8pt">24 Dec 1993 (s 2(1)) s 153-155: 25 Dec 1993 (s 2(4))	s 148, 152 and 155
Taxation Laws Amendment Act 1994	56, 1994	7 Apr 1994	s 88-109: 8pt">7 Apr 1994 (s 2(1))	s 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)
Taxation Laws Amendment Act (No. 4) 1994	181, 1994	19 Dec 1994	Sch 3 (items 118-125 and Sch 5 (items 33-36, 46(11), (12), 47): 19  Dec 1994 (s 2(1))	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	Sch 3 (items 1-8): 1 July 1995 (s 2)	Sch 3 (item 8)
Taxation Laws Amendment Act (No. 1) 1995	120, 1995	25 Oct 1995	Sch 2 (items 8-13): 1 July 1994 (s 2(3))	--
Taxation Laws Amendment Act (No. 2) 1995	169, 1995	16 Dec 1995	Sch 4 (items 2-13): 16 Dec 1995 (s 2(1)) Sch 4 (item 1): 1 July 1992 (s 2(3))	Sch 4 (items 5, 10)
Taxation Laws Amendment Act (No. 3) 1995	170, 1995	16 Dec 1995	Sch 3 (items 1-14): 16 Dec 1995 (s 2(1))	Sch 3 (items 10, 14)
Statute Law Revision Act 1996	43, 1996	25 Oct 1996	Sch 2 (item 109): 1 July 1992 (s 2(2))	--
Workplace Relations and Other Legislation Amendment Act 1996	60, 1996	25 Nov 1996	Sch 19 (item 50): 25 Nov 1996 (s 2(1))
as amended by
Workplace Relations and Other Legislation Amendment Act (No. 2) 1996	77, 1996	19 Dec 1996	Sch 3 (items 1, 2): 25 Nov 1996 (s 2(4))	--
Taxation Laws Amendment Act (No. 2) 1996	76, 1996	18 Dec 1996	Sch 3: (items 1-9): 18 Dec 1996 (s 2(1) item 1)	Sch 3 (item 9)
Retirement Savings Accounts (Consequential Amendments) Act 1997	62, 1997	28 May 1997	Sch 15 (items 1-34): 2 June 1997 (s 2)	--
Tax Law Improvement Act 1997	121, 1997	8 July 1997	Sch 3 (item 75): 1 July 1997 (s 2(2), (3))	--
Taxation Laws Amendment Act (No. 3) 1997	147, 1997	14 Oct 1997	Sch 9 (items 1, 2): 14 Oct 1997 (s 2(1))	Sch 9 (item 2)
Taxation Laws Amendment Act (No. 3) 1999	11, 1999	31 Mar 1999	Sch 1 (items 344, 345): 1 July 1999 (s 2(3))	--
Financial Sector Reform (Amendments and Transitional Provisions) Act (No. 1) 1999	44, 1999	17 June 1999	Sch 7 (items 224-226): 1 July 1999 (s 3(2), (16) and gaz 1999, No S283)
as amended by
Financial Sector Legislation Amendment Act (No. 1) 2000	160, 2000	21 Dec 2000	Sch 4 (item 4): 18 Jan 2001 (s 2(1))	--
Public Employment (Consequential and Transitional) Amendment Act 1999	146, 1999	11 Nov 1999	Sch 1 (items 898-900): 5 Dec 1999 (s 2(1), (2) and gaz 1999, No S584)	--
A New Tax System (Tax Administration) Act 1999	179, 1999	22 Dec 1999	Sch 2 (items 76-85, 130-134, 136): 22 Dec 1999 (s 2(1))	Sch 2 (items 130-134, 136)
A New Tax System (Tax Administration) Act (No. 2) 2000	91, 2000	30 June 2000	Sch 2 (items 61-67): 1 July 2000 (s  2(1))	--
Defence Legislation Amendment (Enhancement of the Reserves and Modernisation) Act 2001	10, 2001	22 Mar 2001	Sch 2 (items 85, 94, 95): 19 Apr 2001 (s 2(1))	Sch 2 (items 94, 95)
Corporations (Repeals, Consequentials and Transitionals) Act 2001	55, 2001	28 June 2001	s 4-14 and Sch 3 (item 497): 15 July 2001 (s 2(3) and gaz 2001, No S285)	s 4-14
Financial Services Reform (Consequential Provisions) Act 2001	123, 2001	27 Sept 2001	Sch 1 (items 280, 281): 11 Mar 2002 (s 2(1), (6) and gaz 2001, No GN42)	--
Treasury Legislation Amendment (Application of Criminal Code) Act (No. 2) 2001	146, 2001	1 Oct 2001	s 4 and Sch 4 (items 123-128): 15 Dec 2001 (s 2(1))	s 4
Taxation Laws Amendment (Superannuation) Act (No. 2) 2002	51, 2002	29 June 2002	s 4 and Sch 1 (items 193-201): 29 June 2002 (s 2(1) item 3) Sch 1 (items 1-168): 1 July 2003 (s 2(1) item 2) Sch 6 (item 9): 5 May 2003 (s 2(1) item 12 and gaz 2003, No S138)	s 4 and Sch 1 (items 193-201)
as amended by
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Sch 6 (item 108): 29 June 2010 (s 2(1) item 9)	--
Petroleum (Timor Sea Treaty) (Consequential Amendments) Act 2003	10, 2003	2 Apr 2003	Sch 1 (items 76, 77, 83): 2 Apr 2003 (s 2(1) items 5, 7)	Sch 1 (item 83)
Superannuation Laws Amendment (2004 Measures No. 2) Act 2004	93, 2004	29 June 2004	s 4(3): 8pt">29 June 2004 (s 2(1) item 1) Sch 1 (items 5-7): 1 July 2008 (s 2(1) item 3)	s 4(3)
Taxation Laws Amendment Act (No. 1) 2004	101, 2004	30 June 2004	Sch 11 (items 96-100, 128, 129): 1 July 2000 (s 2(1) item 14)	Sch 11 (items 100, 129)
Superannuation Legislation Amendment (Choice of Superannuation Funds) Act 2004	102, 2004	30 June 2004	Sch 1 (items 1-22): 1 July 2005 (s 2(1) item 2)	--
Tax Laws Amendment (Superannuation Reporting) Act 2004	142, 2004	14 Dec 2004	14 Dec 2004 (s 2)	Sch 1 (item 2)
Financial Framework Legislation Amendment Act 2005	8, 2005	22 Feb 2005	s 4 and Sch 1 (items 417, 418, 496): 22 Feb 2005 (s 2(1) items 1, 2, 10)	s 4 and Sch 1 (item 496)
Tax Laws Amendment (2004 Measures No. 7) Act 2005	41, 2005	1 Apr 2005	Sch 10 (item 232): 1 Apr 2005 (s 2(1) item 5)	--
Superannuation (Consequential Amendments) Act 2005	81, 2005	29 June 2005	Sch 2: 1 July 2005 (s  2(1) item 5)	--
Superannuation Legislation Amendment (Choice of Superannuation Funds) Act 2005	82, 2005	29 June 2005	Sch 1 (items 2, 3, 5-11): 1 July 2005 (s  2(1) items 3, 5) Sch 1 (item 4): 1 July 2005 (s 2(1) item 4)	--
Tax Laws Amendment (Loss Recoupment Rules and Other Measures) Act 2005	147, 2005	14 Dec 2005	Sch 6 (items 3-10) and Sch 7 (items 17-20): 14 Dec 2005 (s  2(1) item 6)	Sch 6 (item 10) and Sch 7 (items 19, 20)
Tax Laws Amendment (2006 Measures No. 2) Act 2006	58, 2006	22 June 2006	Sch 6 (items 1, 2) and Sch 7 (items 129, 130): 22 June 2006 (s 2(1) items 5, 6)	Sch 6 (item 2)
Tax Laws Amendment (2006 Measures No. 3) Act 2006	80, 2006	30 June 2006	Sch 7 (items 1-3): 30 June 2006 (s 2(1) item 7)	--
Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006	101, 2006	14 Sept 2006	Sch 2 (items 925-928, 1017, 1055, 1056) and Sch 6 (items 1, 6-11): 14 Sept 2006 (s 2(1) items 2, 4)	Sch 6 (items 1, 6 -11)
Statute Law Revision Act 2007	8, 2007	15 Mar 2007	Sch 4 (item 27): 15 Mar 2007 (s 2(1) item 44)	--
Tax Laws Amendment (Simplified Superannuation) Act 2007	9, 2007	15 Mar 2007	Sch 4 (items 6-8, 16): 15 Mar 2007 (s 2(1) items 3, 5)	Sch 4 (item 16)
Superannuation Legislation Amendment (Simplification) Act 2007	15, 2007	15 Mar 2007	Sch 1 (items 346-350, 406(1)-(3)) and Sch 3 (items 52, 53): 15 Mar 2007 (s 2(1) items 2, 7)	Sch 1 (item 406(1)-(3))
Tax Laws Amendment (2007 Measures No. 1) Act 2007	56, 2007	12 Apr 2007	Sch 2: 12 Apr 2007 (s 2)	Sch 2 (item 2)
Corporations Amendment (Insolvency) Act 2007	132, 2007	20 Aug 2007	Sch 1 (items 11-15): 31 Dec 2007 (s 2(1) item 2)	Sch 1 (items 14, 15)
Workplace Relations Amendment (Transition to Forward with Fairness) Act 2008	8, 2008	20 Mar 2008	Sch 1 (items 284-286): 28 Mar 2008 (s 2(1) item 2)	--
Tax Laws Amendment (2008 Measures No. 2) Act 2008	38, 2008	24 June 2008	Sch 2: 24 June 2008 (s  2(1) item 2)
as amended by
Tax Laws Amendment (2010 Measures No. 1) Act 2010	56, 2010	3 June 2010	Sch 6 (items 106, 107): 23 June 2008 (s 2(1) item 18)	--
Tax Laws Amendment (2008 Measures No. 4) Act 2008	97, 2008	3 Oct 2008	Sch 3 (item 176): 3 Oct 2008 (s 2(1) item 5)	--
Tax Laws Amendment (2008 Measures No. 6) Act 2009	14, 2009	26 Mar 2009	Sch 3: 26 Mar 2009 (s 2(1) item 2)	Sch 3 (item 5)
Tax Laws Amendment (2009 Measures No. 1) Act 2009	27, 2009	26 Mar 2009	Sch 2 (items 60-63): 27 Mar 2009 (s 2(1) item 5)	--
Fair Work (State Referral and Consequential and Other Amendments) Act 2009	54, 2009	25 June 2009	s 4: 8pt">25 June 2009 (s 2(1) item 1) Sch 18 (items 13-22, 32): (s 2(1) item 41)	s 4 and Sch 18 (item 32)
Fair Work Amendment (State Referrals and Other Measures) Act 2009	124, 2009	9 Dec 2009	Sch 2 (items 135, 136): 1 Jan 2010 (s 2(1) item 12)	--
Statute Law Revision Act 2010	8, 2010	1 Mar 2010	Sch 5 (item 137(a)): 1 Mar 2010 (s 2(1) item 38)	--
Tax Laws Amendment (2010 Measures No. 1) Act 2010	56, 2010	3 June 2010	Sch 1 (items 2-5, 9): 1 July 2010 (s 2(1) items 2, 5)	Sch 1 (item 9)
Tax Laws Amendment (Confidentiality of Taxpayer Information) Act 2010	145, 2010	16 Dec 2010	Sch 2 (items 80-82): 17 Dec 2010 (s 2(1) item 2)	--
Statute Law Revision Act 2011	5, 2011	22 Mar 2011	Sch 6 (item 135): 19 Apr 2011 (s 2(1) item 17)	--
Acts Interpretation Amendment Act 2011	46, 2011	27 June 2011	Sch 2 (items 1088-1090) and Sch 3 (items 10, 11): 27 Dec 2011 (s 2(1) items 11, 12)	Sch 3 (items 10, 11)
Superannuation Guarantee (Administration) Amendment Act 2012	22, 2012	29 Mar 2012	Sch 1: 1 July 2013 (s 2(1) item 2) Remainder: 29 Mar 2012 (s 2(1) item 1)	Sch 1 (item 5)
Tax Laws Amendment (2012 Measures No. 2) Act 2012	99, 2012	29 June 2012	Sch 1 (items 358pt">, 47, 48, 57): 30 June 2012 (s 2(1) items 4, 5)	Sch 1 (items 47, 57)
Superannuation Legislation Amendment (MySuper Core Provisions) Act 2012	162, 2012	28 Nov 2012	Sch 1 (item 1): 1 Jan 2014 (s 2(1) item 2)	--
Superannuation Legislation Amendment (Further MySuper and Transparency Measures) Act 2012	171, 2012	3 Dec 2012	Sch 2 (item 1), Sch 4 (items 9, 10), Sch 5 (items 1-3) and Sch 8 (item 1): 1 Jan 2014 (s 2(1) items 12, 20, 22, 26)	--
Fair Work Amendment Act 2012	174, 2012	4 Dec 2012	Sch 9 (items 1331, 1332): 1 Jan 2013Sch 8 (item 1) (s 2(1) item 5)	--
Personal Liability for Corporate Fault Reform Act 2012	180, 2012	10 Dec 2012	Sch 6 (items 27-29) and Sch 7: 11 Dec 2012 (s 2)	Sch 7
Tax Laws Amendment (2013 Measures No. 2) Act 2013	124, 2013	29 June 2013	Sch 11 (items 30, 31, 32(3)): 30 June 2013 (s 2(1) items 19, 21)	Sch. 11 (item 32(3))
Minerals Resource Rent Tax Repeal and Other Measures Act 2014	96, 2014	5 Sept 2014	Sch 6 (items 1, 2): 5 Sept 2014 (s 2(1) item  3)	Sch 6 (item 2)
Tax and Superannuation Laws Amendment (2014 Measures No. 4) Act 2014	110, 2014	16 Oct 2014	Sch 5 (item 122): 16 Oct 2014 (s 2(1) item 7)	--
Treasury Legislation Amendment (Repeal Day) Act 2015	2, 2015	25 Feb 2015	Sch 2 (items 62, 63): 1 July 2015 (s 2(1) item 4) Sch 2 (items 73, 114, 115) and Sch  4 (items 71-74, 79): 25 Feb 2015 (s 2(1) items 5, 6)	Sch 2 (item 73) and Sch 4 (item 79)
as amended by
Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015	70, 2015	25 June 2015	Sch 6 (item 64): 25 Feb 2015 (s 2(1) item 18)	--
Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015	21, 2015	19 Mar 2015	Sch 7 (item 28): 20 Mar 2015 (s 2(1) item 15)	--
Public Governance and Resources Legislation Amendment Act (No. 1) 2015	36, 2015	13 Apr 2015	Sch 5 (items 67, 68, 74-77) and Sch 7: 14 Apr 2015 (s 2)	Sch 5 (items 74-77) and Sch 7
as amended by
Acts and Instruments (Framework Reform) (Consequential Provisions) Act 2015	126, 2015	10 Sept 2015	Sch 1 (item 486): 5 Mar 2016 (s 2(1) item 2)	--
Tax and Superannuation Laws Amendment (Norfolk Island Reforms) Act 2015	53, 2015	26 May 2015	Sch 2: 1 July 2016 (s 2)	Sch 2 (item 2)
Superannuation Guarantee (Administration) Amendment Act 2015	71, 2015	25 June 2015	1 July 2015 (s 2(1) item 1)	Sch 1 (item 3) and Sch 2 (item 7)
Statute Law Revision Act (No. 1) 2016	4, 2016	11 Feb 2016	Sch 4 (items 1, 295): 10 Mar 2016 (s 2(1) item 6)	--
Budget Savings (Omnibus) Act 2016	55, 2016	16 Sept 2016	Sch 23 (items 25-34, 36): 1 Oct 2016 (s 2(1) item 25)	Sch 23 (item 36)
Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016	81, 2016	29 Nov 2016	Sch 2 (item 21) and Sch 10 (items 85, 93): 1 Jan 2017 (s 2(1) items 2, 6)	Sch 10 (item 93)
Treasury Laws Amendment (2017 Measures No. 2) Act 2017	55, 2017	22 June 2017	Sch 1 (items 22, 32): 1 July 2017 (s 2(1) items 5, 7)	Sch 1 (item 32)
Treasury Laws Amendment (2018 Measures No. 1) Act 2018	23, 2018	29 Mar 2018	Sch 1 (items 29, 30): 1 Apr 2018 (s 2(1) item  5) Sch 1 (items 75-79): 30 Mar 2018 (s 2(1) item 9)	Sch 1 (items 75-79)
Treasury Laws Amendment (2018 Superannuation Measures No. 1) Act 2019	78, 2019	2 Oct 2019	Sch 1 (items 1-3): 3 Oct 2019 (s 2(1) item 2)	Sch 1 (item 3)
Treasury Laws Amendment (2019 Tax Integrity and Other Measures No. 1) Act 2019	95, 2019	28 Oct 2019	Sch 7: 29 Oct 2019 (s 2(1) item 3)	Sch 7 (item 18)
Treasury Laws Amendment (Recovering Unpaid Superannuation) Act 2020	21, 2020	6 Mar 2020	Sch 1 (items 10-12, 14): 24 May 2018 (s 2(1) items 3, 5) Sch 1 (item 13): 6 Sept 2020 (s 2(1) item 4)	--
Treasury Laws Amendment (Your Superannuation, Your Choice) Act 2020	80, 2020	3 Sept 2020	4 Sept 2020 (s 2(1) item 1)	--
Treasury Laws Amendment (2020 Measures No. 6) Act 2020	141, 2020	17 Dec 2020	Sch 4 (items 62-64): 18 Dec 2020 (s 2(1) item 6)	--
Treasury Laws Amendment (Your Future, Your Super) Act 2021	46, 2021	22 June 2021	Sch 1 (items 1-25) and Sch 2 (items 1-3, 10): 23 June 2021 (s 2(1) items 2, 3)	Sch 1 (items 24, 25) and Sch 2 (item 10)
Treasury Laws Amendment (Enhancing Superannuation Outcomes For Australians and Helping Australian Businesses Invest) Act 2022	10, 2022	22 Feb 2022	Sch 1: 23 Feb 2022 (s 2(1) item 2)	Sch 1 (item 2)

 

Name	Registration	Commencement	Application, saving and transitional provisions
Workplace Relations Amendment (Work Choices) (Consequential Amendments) Regulations 2006 (No. 1) (SLI No. 50, 2006)	17 Mar 2006 (F2006L00820)	Sch 17: 27 Mar 2006 (r 2(b))	--

Endnote 4--Amendment history

 

Provision affected	How affected
Part 1
s 4.....................	rs No 2, 2015
s 4A....................	ad No 10, 2003
	rep No 2, 2015
s 5.....................	rs No 56, 1994
	am No 146, 1999; No 51, 2002; No 102, 2004; No 147, 2005; No 5, 2011; No 46, 2011; No 36, 2015
s 5A....................	ad No 56, 1994
	am No 51, 2002
s 5B....................	ad No 169, 1995
	am No 60, 1996; SLI No 50, 2006; No 54, 2009; No 174, 2012; No 46, 2021
s 5C....................	ad No 146, 2001
Part 2
s 6.....................	am No 7, 1993; No 82, 1993; No 118, 1993; No 56, 1994; No 62, 1997; No 11 , 1999; No 146, 1999; No 51, 2002; No 102, 2004; No 81, 2005; No 147, 2005; SLI No 50, 2006; No 80, 2006; No 101, 2006; No 8, 2007; No 9, 2007; No 15, 2007; No 56, 2010; No 145, 2010; No 46, 2011; No 171, 2012 ; No 2, 2015; No 78, 2019; No 95, 2019; No 46, 2021
s 6AA...................	ad No 171, 2012
s 6A....................	ad No 7, 1993
	am No 51, 2002
s 6B....................	ad No 7, 1993
	am No 51, 2002
s 7.....................	am No 15, 2007
s 7A....................	ad No 118, 1993
	am No 15, 2007
s 9.....................	am No 51, 2002; No 124, 2013
s 10....................	am No 7, 1993; No 51, 2002; No 110, 2014
s 11....................	am No 56, 1994
s 12....................	am No 169, 1995; No 101, 2006
s 12A...................	ad SLI No 50, 2006
	am No 8, 2008
	rs No 54, 2009
	am No 124, 2009; No 171, 2012
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
s 14....................	am No 208, 1992; No 170, 1995; No 76, 1996; No 62, 1997; No 51, 2002
	rep No 93, 2004
s 15....................	am No 208, 1992; No 51, 2002; No 81, 2016; No 55, 2017
s 15A...................	ad No 170, 1995
	am No 62, 1997; No 101, 2004
	rep No 15, 2007
	ad No 95, 2019
Part 3
s 15B...................	ad No 147, 2005
s 15C...................	ad No 15, 2007
s 16....................	am No 51, 2002
s 17....................	am No 51, 2002
s 18....................	am No 208, 1992
	rep No 51, 2002
s 19....................	am No 208, 1992; No 170, 1995; No 51, 2002; No 102, 2004; No 41, 2005; No 82, 2005; No  15, 2007; No 22, 2012; No 171, 2012; No 96, 2014; No 95, 2019 ; No 80, 2020; No 46, 2021
s 19AA..................	ad No 78, 2019
s 19AB..................	ad No 78, 2019
s 19AC..................	ad No 78, 2019
s 19A...................	ad No 102, 2004
s 20....................	rep No 51, 2002
	ad No 102, 2004
	am No 82, 2005; No 80, 2020
s 21....................	rep No 51, 2002
	ad No 102, 2004
	am No 8, 2010; No 46, 2021
s 22....................	am No 208, 1992; No 51, 2002
	ed C71
s 23....................	am No 208, 1992; No 7, 1993; No 56, 1994; No 53, 1995; No 120, 1995; No 169, 1995; No  76, 1996; No 62, 1997; No 51, 2002; No 93, 2004; No 102, 2004; No 82, 2005; No 22, 2012 ; No 95, 2019; No 141, 2020; No 46, 2021
	ed C73
s 23A...................	ad No 51, 2002
	rep No 142, 2004
	ad No 147, 2005
	am No 38, 2008; No 14, 2009; No 95, 2019
s 23B...................	ad No 56, 2010
	am No 95, 2019
s 24....................	am No 208, 1992; No 82, 1993; No 181, 1994; No 123, 2001; No 51, 2002; No  101, 2006
s 25....................	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
s 26....................	am No 51, 2002; No 141, 2020
s 27....................	am No 208, 1992; No 147, 1997; No 51, 2002; No 10, 2003; No 15, 2007; No  46, 2011; No 22, 2012; No  2, 2015; No 53, 2015; No 141, 2020; No 10, 2022
	ed C76
s 28....................	am No 51, 2002
s 29....................	am No 121, 1997; No 10, 2001; No 101, 2006
s 30....................	am No 51, 2002
s 31....................	am No 181, 1994; No 51, 2002; No 58, 2006
s 32....................	am No 51, 2002; No 21, 2020
Part 3A
Part 3A..................	ad No 102, 2004
Division 1
s 32A...................	ad No 102, 2004
s 32B...................	ad No 102, 2004
	am No 46, 2021
Division 2
s 32C...................	ad No 102, 2004
	am No 81, 2005; No 82, 2005; SLI No 50, 2006
	(4A) exp 1 July 2006 (s 32C(4A))
	am No 8, 2008; No 54, 2009; No 124, 2009; No 56, 2010; No 162, 2012; No 171, 2012; No 21, 2015; No 71, 2015 ; No 55, 2016; No 80, 2020; No 46, 2021
s 32CA..................	ad No 82, 2005
Division 3
s 32D...................	ad No 102, 2004
	am No 82, 2005
s 32E...................	ad No 102, 2004
	am No 82, 2005
Division 4
s 32F...................	ad No 102, 2004
	am No 82, 2005; No 55, 2016
s 32FA..................	ad No 102, 2004
	am No 55, 2016
s 32G...................	ad No 102, 2004
s 32H...................	ad No 102, 2004
	am No 55, 2016
s 32J....................	ad No 71, 2015
Division 6
s 32N...................	ad No 102, 2004
	am No 82, 2005; SLI No 50, 2006
s 32NA..................	ad No 102, 2004
	am No 82, 2005; SLI No 50, 2006; No 71, 2015 ; No 46, 2021
s 32P...................	ad No 102, 2004
Division 7
Division 7................	ad No 46, 2021
s 32Q...................	ad No 46, 2021
s 32R...................	ad No 46, 2021
Division 8
s 32W...................	ad No 55, 2016
s 32X...................	ad No 102, 2004
s 32Y...................	ad No 102, 2004
	rep No 46, 2021
s 32Z...................	ad No 102, 2004
	am No 46, 2021
s 32ZAA.................	ad No 58, 2006
	am No 46, 2021
s 32ZAB.................	ad No 46, 2021
s 32ZA..................	ad No 102, 2004
Part 4
s 33....................	am No 51, 2002; No 147, 2005; No 2, 2015
s 34....................	am No 51, 2002; No 2, 2015
s 35....................	am No 51, 2002; No 147, 2005; No 97, 2008
s 36....................	am No 51, 2002
s 38....................	am No 91, 2000
Part 5
s 43....................	am No 145, 2010
s 45....................	am No 146, 1999; No 146, 2001
	rep No 145, 2010
s 45A...................	ad No 56, 2007
	rep No 145, 2010
Part 6
s 46....................	rs No 51, 2002
	am No 179, 1999; No 147, 2005
s 47....................	am No 179, 1999
s 48....................	rep No 179, 1999
s 49....................	am No 181, 1994
	rs No 11, 1999
	am No 51, 2002; No 101, 2006; No 38, 2008; No 14, 2009
s 50....................	rep No 179, 1999
	ad No 51, 2002
s 51....................	rep No 179, 1999
s 52....................	am No 55, 2001; No 51, 2002
	rep No 132, 2007
s 53....................	rep No 179, 1999
s 54....................	rep No 179, 1999
s 55....................	rep No 179, 1999
s 56....................	am No 43, 1996; No 44, 1999
	rep No 179, 1999
s 57....................	am No 180, 2012
s 57A...................	ad No 180, 2012
Part 7
Part 7 heading.............	rs No 51, 2002
s 59....................	am No 91, 2000; No 51, 2002
s 60....................	rep No 91, 2000
	ad No 21, 2020
s 61....................	rep No 91, 2000
s 62....................	am No 81, 2016; No 21, 2020
s 62A...................	ad No 147, 2005
Part 8
Part 8 heading.............	rs No 51, 2002
s 63....................	rep No 51, 2002
s 63A...................	ad No 51, 2002
	am No 147, 2005; No 99, 2012
s 63B...................	ad No 51, 2002
s 64....................	rep No 51, 2002
s 64A...................	ad No 51, 2002
s 64B...................	ad No 51, 2002
	am No 132, 2007
s 65....................	am No 82, 1993; No 118, 1993; No 181, 1994; No  53, 1995; No 62, 1997; No 51, 2002; No 8, 2005; No 27, 2009; No 23, 2018
s 65AA..................	ad No 27, 2009
s 65A...................	ad No 51, 2002
	am No 27, 2009
s 66....................	rs No 56, 1994
	am No 53, 1995; No 27, 2009
s 66A...................	ad No 23, 2018
s 67....................	am No 27, 2009
s 68....................	rep No 53, 1995
s 69....................	am No 53, 1995
s 69A...................	ad No 53, 1995
	am No 8, 2005
Part 9
s 74....................	rep No 2, 2015
	ad No 21, 2020
s 75....................	rep No 2, 2015
s 76....................	am No 91, 2000
	rep No 2, 2015
s 77....................	rep No 2, 2015
s 78....................	rep No 179, 1999
	ad No 80, 2006
	rep No 9, 2007
s 78A...................	ad No 80, 2006
	rep No 9, 2007
s 79....................	am No 91, 2000; No 146, 2001; No 51, 2002; No 4, 2016
s 79A...................	ad No 56, 2010
s 80....................	am No 51, 2002

Endnote 5--Editorial changes

In preparing this compilation for registration, the following kinds of editorial change(s) were made under the Legislation Act 2003.

Section 212pt; font-weight:bold">7

Kind of editorial change

Renumbering of provisions

Details of editorial change

Schedule 1 item 1 of the Treasury Laws Amendment (Enhancing Superannuation Outcomes For Australians and Helping Australian Businesses Invest) Act 2022 instructs to repeal subsection 27(2).

Section 27 appears in part as follows:

 (1) The following salary or wages are not to be taken into account for the purpose of making a calculation under section  19:

 (b) salary or wages paid to an employee who is not a resident of Australia for work done outside Australia (except to the extent that the salary or wages relate to employment covered by a certificate under section  15C);

[...]

 (d) salary or wages paid to an employee who is a prescribed employee for the purposes of this paragraph;

 (e) salary or wages prescribed for the purposes of this paragraph.

This compilation was editorially changed to omit "(1)" from section 27 to bring it into line with legislative drafting practice .