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SUPERANNUATION GUARANTEE (ADMINISTRATION) ACT 1992 - NOTES

No. 111, 1992

Compilation No. 74

Compilation date:                              18 December 2020

Includes amendments up to:            Act No. 141, 2020

Registered:                                         2 February 2021

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 18 December 2020 (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If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.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

1............ Short title............................................................................................. 1

2............ Commencement................................................................................... 1

3............ Act binds Crown etc........................................................................... 1

4............ Application.......................................................................................... 1

5............ Application of Act to Commonwealth................................................. 1

5A......... Application of Act to Commonwealth authorities............................... 4

5B......... Jurisdiction etc. of the Fair Work 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

6AA...... Interpretation: defined benefit member.............................................. 13

6A......... Interpretation: defined benefit superannuation scheme...................... 13

6B......... Interpretation: conversion notice....................................................... 14

7............ Interpretation: complying superannuation fund or scheme................ 15

7A......... Interpretation: complying approved deposit fund.............................. 15

8............ Interpretation: resident of Australia................................................... 16

9............ Interpretation: indexation factor......................................................... 16

10.......... Interpretation: benefit certificate........................................................ 17

11.......... Interpretation--salary or wages........................................................ 18

12.......... Interpretation: employee, employer................................................... 19

12A....... Interpretation: references to industrial instruments............................ 21

15.......... Interpretation: maximum contribution base....................................... 22

15A....... Interpretation: salary sacrifice arrangements...................................... 23

Part 3--Liability of employers other than the Commonwealth and tax-exempt Commonwealth authorities to pay superannuation guarantee charge                 24

15B....... Application of Part to former employees........................................... 24

15C....... Certificates of coverage for international social security agreements. 24

16.......... Charge payable by employer............................................................. 25

17.......... Superannuation guarantee shortfall................................................... 25

19.......... Individual superannuation guarantee shortfalls................................. 26

19AA.... Employer shortfall exemption certificate........................................... 30

19AB.... Employer shortfall exemption certificate--application and issuing... 30

19AC.... Employer shortfall exemption certificate--notice of decision............ 32

19A....... Limit on shortfall increases arising from failure to comply with choice of fund requirements  33

20.......... Defined benefit schemes--certain cases where members cannot choose another fund             34

21.......... Guidelines for reducing an increase in an individual superannuation guarantee shortfall         36

22.......... Reduction of charge percentage where contribution made to defined benefit superannuation scheme      36

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............................................ 42

23B....... Contributions through an approved clearing house........................... 43

24.......... Certain benefit certificates presumed to be certificates in relation to complying superannuation scheme  44

25.......... Certain contributions presumed to be contributions to complying superannuation fund           46

26.......... Certain periods not to count as periods of employment..................... 47

27.......... Salary or wages: general exclusions.................................................. 47

28.......... Salary or wages: excluded earnings of young persons...................... 48

29.......... Salary or wages: excluded earnings of members of Reserves........... 48

30.......... Arrangements to avoid payment of superannuation guarantee charge 48

31.......... Nominal interest component.............................................................. 48

32.......... Administration component................................................................ 49

Part 3A--Choice of fund requirements                                                                 51

Division 1--Overview of Part                                                                                51

32A....... Purpose of Part................................................................................. 51

32B....... Structure of Part................................................................................ 51

Division 2--Which contributions satisfy the choice of fund requirements?        52

32C....... Contributions that satisfy the choice of fund requirements................ 52

32CA.... Certain contributions taken not to satisfy the choice of fund requirements               58

Division 3--Eligible choice funds                                                                         59

32D....... What funds are eligible choice funds?............................................... 59

32E........ Meaning of funds--includes RSAs and schemes............................. 59

Division 4--Choosing a fund                                                                                  60

32F........ What is a chosen fund....................................................................... 60

32FA..... Employer may refuse to accept certain chosen funds........................ 61

32G....... Limit on funds that may be chosen.................................................... 61

32H....... When fund ceases to be a chosen fund.............................................. 62

32J........ A successor fund may become a chosen fund................................... 62

Division 6--Standard choice forms                                                                     64

32N....... When a standard choice form must be provided................................ 64

32NA.... When a standard choice form does not have to be provided.............. 65

32P........ Standard choice form........................................................................ 67

Division 8--Miscellaneous                                                                                       69

32W...... Disclosing tax file numbers provided in standard choice forms........ 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..................................................... 71

Part 4--Superannuation guarantee statements and assessments           72

33.......... Superannuation guarantee statements................................................ 72

34.......... Power to require information where no superannuation guarantee statement           72

35.......... First superannuation guarantee statement for a quarter taken to be assessment        73

36.......... Default assessments.......................................................................... 74

37.......... Amendment of assessments.............................................................. 74

38.......... Refund of overpaid amounts............................................................. 76

39.......... Amended assessment to be an assessment........................................ 76

40.......... Notice of assessment or amendment................................................. 76

41.......... Validity of assessment...................................................................... 76

42.......... Objections against assessment.......................................................... 77

Part 5--Administration                                                                                                    78

43.......... General administration of Act........................................................... 78

44.......... Annual report.................................................................................... 78

Part 6--Collection and recovery of charge                                                          79

46.......... When superannuation guarantee charge becomes payable................. 79

47.......... When additional superannuation guarantee charge becomes payable 80

49.......... Unpaid superannuation guarantee charge.......................................... 80

50.......... Order of payments............................................................................ 81

57.......... Public officer of company................................................................. 81

57A....... Notifying and serving companies...................................................... 82

58.......... Public officer of trust estate............................................................... 82

Part 7--Additional superannuation guarantee charge                                 84

59.......... Failure to provide statements or information..................................... 84

60.......... Amnesty from liability to pay additional superannuation guarantee charge              85

62.......... Assessment of additional superannuation guarantee charge.............. 85

62A....... Offsets to be disregarded.................................................................. 87

Part 8--Payments of amounts of shortfall components for the benefit of employees     88

63A....... Payments to which this Part applies.................................................. 88

63B....... Overview of this Part........................................................................ 89

64A....... The shortfall component for one benefiting employee...................... 89

64B....... The shortfall component for more than one benefiting employee...... 90

65.......... Payment of shortfall component........................................................ 91

65AA.... Shortfall component and former temporary resident......................... 92

65A....... Payment to employee who is over 65................................................ 93

66.......... Payment to employee retired due to permanent incapacity or invalidity 93

66A....... Payment to employee with terminal medical condition...................... 93

67.......... Payment where employee deceased................................................... 94

69.......... Repayment of overpayments in relation to a shortfall component..... 94

69A....... Recovery of shortfall component incorrectly credited to an account kept under the Small Superannuation Accounts Act 1995.................................................................................................. 94

70.......... Recovery of overpayments................................................................ 94

71.......... Appropriation.................................................................................... 95

Part 9--Miscellaneous                                                                                                       96

72.......... Treatment of partnerships.................................................................. 96

73.......... Treatment of unincorporated associations......................................... 96

74.......... Amnesty in relation to historic amounts of superannuation guarantee shortfall        97

79.......... Records to be kept and retained by employers.................................. 99

79A....... Approved clearing house................................................................ 100

80.......... Regulations..................................................................................... 101

Endnotes                                                                                                                                  102

Endnote 1--About the endnotes                                                                          102

Endnote 2--Abbreviation key                                                                              104

Endnote 3--Legislation history                                                                           105

Endnote 4--Amendment history                                                                         117


  

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: 22 Dec 1992 (s 2(1))

s 82 and 89

Taxation Laws Amendment (Superannuation) Act 1993

7, 1993

27 May 1993

s 56-61: 27 May 1993 (s 2(1))

s 61

Superannuation Industry (Supervision) Consequential Amendments Act 1993

82, 1993

30 Nov 1993

s 54-59: 1 Dec 1993 (s 2(1))

s 59

Taxation Laws Amendment Act (No. 3) 1993

118, 1993

24 Dec 1993

s 147-152: 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: 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): 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: 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 35, 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)

--

 

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 2006 No 50; No 54, 2009; No 174, 2012

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

s 6AA..................................

ad No 171, 2012

ss 6A, 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 2006 No 50

 

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

ss 16, 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

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

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

 

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

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

 

ss 32A, 32B.........................

ad No 102, 2004

Division 2

 

s 32C...................................

ad No 102, 2004

 

am No 81, 2005; No 82, 2005; SLI 2006 No 50

 

(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

s 32CA.................................

ad No 82, 2005

Division 3

 

ss 32D, 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 2006 No 50

s 32NA................................

ad No 102, 2004

 

am No 82, 2005; SLI 2006 No 50; No 71, 2015

s 32P....................................

ad No 102, 2004

Division 8

 

s 32W..................................

ad No 55, 2016

ss 32X-32Z.........................

ad No 102, 2004

s 32ZAA..............................

ad No 58, 2006

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

ss 53-55..............................

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

 


 



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