Commonwealth Consolidated Acts Commonwealth Consolidated ActsNo. 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If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.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
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........................................... 31
19AB.... Employer shortfall exemption certificate--application and issuing... 31
19AC.... Employer shortfall exemption certificate--notice of decision............ 33
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 37
23.......... Reduction of charge percentage if contribution made to RSA or to fund other than defined benefit superannuation scheme.............................................................................................. 39
23A....... Offsetting late payments against charge............................................ 43
23B....... Contributions through an approved clearing house........................... 45
24.......... Certain benefit certificates presumed to be certificates in relation to complying superannuation scheme 45
25.......... Certain contributions presumed to be contributions to complying superannuation fund 47
26.......... Certain periods not to count as periods of employment..................... 48
27.......... Salary or wages: general exclusions.................................................. 48
28.......... Salary or wages: excluded earnings of young persons...................... 49
29.......... Salary or wages: excluded earnings of members of Reserves........... 49
30.......... Arrangements to avoid payment of superannuation guarantee charge 49
31.......... Nominal interest component.............................................................. 50
32.......... Administration component................................................................ 50
Part 3A--Choice of fund requirements 52
Division 1--Overview of Part 52
32A....... Purpose of Part................................................................................. 52
32B....... Structure of Part................................................................................ 52
Division 2--Which contributions satisfy the choice of fund requirements? 53
32C....... Contributions that satisfy the choice of fund requirements................ 53
32CA.... Certain contributions taken not to satisfy the choice of fund requirements 60
Division 3--Eligible choice funds 61
32D....... What funds are eligible choice funds?............................................... 61
32E........ Meaning of funds--includes RSAs and schemes............................. 61
Division 4--Choosing a fund 62
32F........ What is a chosen fund....................................................................... 62
32FA..... Employer may refuse to accept certain chosen funds........................ 63
32G....... Limit on funds that may be chosen.................................................... 63
32H....... When fund ceases to be a chosen fund.............................................. 64
32J........ A successor fund may become a chosen fund................................... 64
Division 6--Standard choice forms 66
32N....... When a standard choice form must be provided................................ 66
32NA.... When a standard choice form does not have to be provided.............. 67
32P........ Standard choice form........................................................................ 69
Division 7--Stapled funds 70
32Q....... What is the stapled fund for an employee.......................................... 70
32R....... Identifying any stapled funds for employees..................................... 70
Division 8--Miscellaneous 72
32W...... Disclosing tax file numbers provided in standard choice forms........ 72
32X....... Application of Part to different employers of an employee............... 72
32Z........ Contributions satisfy Commonwealth or Territory industrial award requirements--chosen funds and stapled funds etc........................................................................................................... 72
32ZAA.. Contributions satisfy State or Territory law requirements--chosen funds and stapled funds etc. 73
32ZAB.. Effect of blocking contributions to PSSAP etc.--eligible choice funds 73
32ZA..... Employers not liable for damages..................................................... 74
Part 4--Superannuation guarantee statements and assessments 75
33.......... Superannuation guarantee statements................................................ 75
34.......... Power to require information where no superannuation guarantee statement 75
35.......... First superannuation guarantee statement for a quarter taken to be assessment 76
36.......... Default assessments.......................................................................... 77
37.......... Amendment of assessments.............................................................. 77
38.......... Refund of overpaid amounts............................................................. 79
39.......... Amended assessment to be an assessment........................................ 79
40.......... Notice of assessment or amendment................................................. 79
41.......... Validity of assessment...................................................................... 79
42.......... Objections against assessment.......................................................... 80
Part 5--Administration 81
43.......... General administration of Act........................................................... 81
44.......... Annual report.................................................................................... 81
Part 6--Collection and recovery of charge 82
46.......... When superannuation guarantee charge becomes payable................. 82
47.......... When additional superannuation guarantee charge becomes payable 83
49.......... Unpaid superannuation guarantee charge.......................................... 83
50.......... Order of payments............................................................................ 84
57.......... Public officer of company................................................................. 84
57A....... Notifying and serving companies...................................................... 85
58.......... Public officer of trust estate............................................................... 85
Part 7--Additional superannuation guarantee charge 87
59.......... Failure to provide statements or information..................................... 87
60.......... Amnesty from liability to pay additional superannuation guarantee charge 88
62.......... Assessment of additional superannuation guarantee charge.............. 88
62A....... Offsets to be disregarded.................................................................. 90
Part 8--Payments of amounts of shortfall components for the benefit of employees 91
63A....... Payments to which this Part applies.................................................. 91
63B....... Overview of this Part........................................................................ 92
64A....... The shortfall component for one benefiting employee...................... 92
64B....... The shortfall component for more than one benefiting employee...... 93
65.......... Payment of shortfall component........................................................ 94
65AA.... Shortfall component and former temporary resident......................... 95
65A....... Payment to employee who is over 65................................................ 96
66.......... Payment to employee retired due to permanent incapacity or invalidity 96
66A....... Payment to employee with terminal medical condition...................... 96
67.......... Payment where employee deceased................................................... 97
69.......... Repayment of overpayments in relation to a shortfall component..... 97
69A....... Recovery of shortfall component incorrectly credited to an account kept under the Small Superannuation Accounts Act 1995.................................................................................................. 97
70.......... Recovery of overpayments................................................................ 97
71.......... Appropriation.................................................................................... 98
Part 9--Miscellaneous 99
72.......... Treatment of partnerships.................................................................. 99
73.......... Treatment of unincorporated associations......................................... 99
74.......... Amnesty in relation to historic amounts of superannuation guarantee shortfall 100
79.......... Records to be kept and retained by employers................................ 102
79A....... Approved clearing house................................................................ 103
80.......... Regulations..................................................................................... 104
Endnotes 105
Endnote 1--About the endnotes 105
Endnote 2--Abbreviation key 107
Endnote 3--Legislation history 108
Endnote 4--Amendment history 120
Endnote 5--Editorial changes 128
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.
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ad = added or inserted |
o = order(s) |
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am = amended |
Ord = Ordinance |
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amdt = amendment |
orig = original |
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c = clause(s) |
par = paragraph(s)/subparagraph(s) |
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C[x] = Compilation No. x |
/sub-subparagraph(s) |
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Ch = Chapter(s) |
pres = present |
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def = definition(s) |
prev = previous |
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Dict = Dictionary |
(prev ... ) = previously |
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disallowed = disallowed by Parliament |
Pt = Part(s) |
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Div = Division(s) |
r = regulation(s)/rule(s) |
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ed = editorial change |
reloc = relocated |
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exp = expires/expired or ceases/ceased to have |
renum = renumbered |
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effect |
rep = repealed |
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F = Federal Register of Legislation |
rs = repealed and substituted |
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gaz = gazette |
s = section(s)/subsection(s) |
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LA = Legislation Act 2003 |
Sch = Schedule(s) |
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Sdiv = Subdivision(s) |
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(md) = misdescribed amendment can be given |
SLI = Select Legislative Instrument |
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effect |
SR = Statutory Rules |
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(md not incorp) = misdescribed amendment |
Sub-Ch = Sub-Chapter(s) |
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cannot be given effect |
SubPt = Subpart(s) |
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mod = modified/modification |
underlining = whole or part not |
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No. = Number(s) |
commenced or to be commenced |
Endnote 3--Legislation history
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Act |
Number and year |
Assent |
Commencement |
Application, saving and transitional provisions |
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111, 1992 |
21 Aug 1992 |
1 July 1992 (s 2) |
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208, 1992 |
22 Dec 1992 |
s 82 and 89 |
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7, 1993 |
27 May 1993 |
s 61 |
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Superannuation Industry (Supervision) Consequential Amendments Act 1993 |
82, 1993 |
30 Nov 1993 |
||
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118, 1993 |
24 Dec 1993 |
s 147-152: 24 Dec 1993 (s 2(1)) |
s 148, 152 and 155 |
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56, 1994 |
7 Apr 1994 |
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) |
||
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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) |
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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) |
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120, 1995 |
25 Oct 1995 |
Sch 2 (items 8-13): 1 July 1994 (s 2(3)) |
-- |
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169, 1995 |
16 Dec 1995 |
Sch 4 (items 2-13): 16 Dec 1995 (s 2(1)) |
Sch 4 (items 5, 10) |
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170, 1995 |
16 Dec 1995 |
Sch 3 (items 1-14): 16 Dec 1995 (s 2(1)) |
Sch 3 (items 10, 14) |
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43, 1996 |
25 Oct 1996 |
Sch 2 (item 109): 1 July 1992 (s 2(2)) |
-- |
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Workplace Relations and Other Legislation Amendment Act 1996 |
60, 1996 |
25 Nov 1996 |
Sch 19 (item 50): 25 Nov 1996 (s 2(1)) |
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as amended by |
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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)) |
-- |
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76, 1996 |
18 Dec 1996 |
Sch 3: (items 1-9): 18 Dec 1996 (s 2(1) item 1) |
Sch 3 (item 9) |
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Retirement Savings Accounts (Consequential Amendments) Act 1997 |
62, 1997 |
28 May 1997 |
Sch 15 (items 1-34): 2 June 1997 (s 2) |
-- |
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121, 1997 |
8 July 1997 |
Sch 3 (item 75): 1 July 1997 (s 2(2), (3)) |
-- |
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147, 1997 |
14 Oct 1997 |
Sch 9 (items 1, 2): 14 Oct 1997 (s 2(1)) |
Sch 9 (item 2) |
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11, 1999 |
31 Mar 1999 |
Sch 1 (items 344, 345): 1 July 1999 (s 2(3)) |
-- |
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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) |
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as amended by |
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160, 2000 |
21 Dec 2000 |
Sch 4 (item 4): 18 Jan 2001 (s 2(1)) |
-- |
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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) |
-- |
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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) |
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91, 2000 |
30 June 2000 |
Sch 2 (items 61-67): 1 July 2000 (s 2(1)) |
-- |
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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) |
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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 |
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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) |
-- |
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Treasury Legislation Amendment (Application of Criminal Code) Act (No. 2) 2001 |
146, 2001 |
1 Oct 2001 |
||
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51, 2002 |
29 June 2002 |
s 4 and Sch 1 (items 193-201): 29 June 2002 (s 2(1) item 3) |
s 4 and Sch 1 (items 193-201) |
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as amended by |
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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) |
-- |
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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) |
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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) |
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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) |
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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) |
-- |
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142, 2004 |
14 Dec 2004 |
14 Dec 2004 (s 2) |
Sch 1 (item 2) |
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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) |
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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) |
-- |
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81, 2005 |
29 June 2005 |
Sch 2: 1 July 2005 (s 2(1) item 5) |
-- |
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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) |
-- |
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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) |
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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) |
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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) |
-- |
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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) |
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8, 2007 |
15 Mar 2007 |
Sch 4 (item 27): 15 Mar 2007 (s 2(1) item 44) |
-- |
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9, 2007 |
15 Mar 2007 |
Sch 4 (items 6-8, 16): 15 Mar 2007 (s 2(1) items 3, 5) |
Sch 4 (item 16) |
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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)) |
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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) |
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132, 2007 |
20 Aug 2007 |
Sch 1 (items 11-15): 31 Dec 2007 (s 2(1) item 2) |
Sch 1 (items 14, 15) |
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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) |
-- |
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Tax Laws Amendment (2008 Measures No. 2) Act 2008 |
38, 2008 |
24 June 2008 |
Sch 2: 24 June 2008 (s 2(1) item 2) |
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as amended by |
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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) |
-- |
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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) |
-- |
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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) |
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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) |
-- |
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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) |
s 4 and Sch 18 (item 32) |
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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) |
-- |
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8, 2010 |
1 Mar 2010 |
Sch 5 (item 137(a)): 1 Mar 2010 (s 2(1) item 38) |
-- |
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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) |
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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) |
-- |
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5, 2011 |
22 Mar 2011 |
Sch 6 (item 135): 19 Apr 2011 (s 2(1) item 17) |
-- |
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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) |
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Superannuation Guarantee (Administration) Amendment Act 2012 |
22, 2012 |
29 Mar 2012 |
Sch 1: 1 July 2013 (s 2(1) item 2) |
Sch 1 (item 5) |
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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) |
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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) |
-- |
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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) |
-- |
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174, 2012 |
4 Dec 2012 |
Sch 9 (items 1331, 1332): 1 Jan 2013Sch 8 (item 1) (s 2(1) item 5) |
-- |
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180, 2012 |
10 Dec 2012 |
Sch 6 (items 27-29) and Sch 7: 11 Dec 2012 (s 2) |
Sch 7 |
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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)) |
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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) |
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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) |
-- |
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2, 2015 |
25 Feb 2015 |
Sch 2 (items 62, 63): 1 July 2015 (s 2(1) item 4) |
Sch 2 (item 73) and Sch 4 (item 79) |
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as amended by |
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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) |
-- |
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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) |
-- |
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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 |
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as amended by |
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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) |
-- |
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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) |
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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) |
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4, 2016 |
11 Feb 2016 |
Sch 4 (items 1, 295): 10 Mar 2016 (s 2(1) item 6) |
-- |
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55, 2016 |
16 Sept 2016 |
Sch 23 (items 25-34, 36): 1 Oct 2016 (s 2(1) item 25) |
Sch 23 (item 36) |
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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) |
|
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) |
-- |
|
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) |
-- |
|
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) |
|
|
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)) |
-- |
|
Provision affected |
How affected |
|
Part 1 |
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|
rs No 2, 2015 |
|
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s 4A..................................... |
ad No 10, 2003 |
|
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rep No 2, 2015 |
|
rs No 56, 1994 |
|
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am No 146, 1999; No 51, 2002; No 102, 2004; No 147, 2005; No 5, 2011; No 46, 2011; No 36, 2015 |
|
ad No 56, 1994 |
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am No 51, 2002 |
|
ad No 169, 1995 |
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am No 60, 1996; SLI No 50, 2006; No 54, 2009; No 174, 2012; No 46, 2021 |
|
ad No 146, 2001 |
|
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Part 2 |
|
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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 |
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ad No 171, 2012 |
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ad No 7, 1993 |
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am No 51, 2002 |
|
ad No 7, 1993 |
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|
am No 51, 2002 |
|
am No 15, 2007 |
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ad No 118, 1993 |
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am No 15, 2007 |
|
am No 51, 2002; No 124, 2013 |
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am No 7, 1993; No 51, 2002; No 110, 2014 |
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am No 56, 1994 |
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am No 169, 1995; No 101, 2006 |
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ad SLI No 50, 2006 |
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am No 8, 2008 |
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rs No 54, 2009 |
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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 |
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rep No 93, 2004 |
|
s 13A................................... |
ad No 56, 1994 |
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am No 51, 2002 |
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rep No 93, 2004 |
|
s 13B................................... |
ad No 76, 1996 |
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am No 51, 2002 |
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rep No 93, 2004 |
|
s 14...................................... |
am No 208, 1992; No 170, 1995; No 76, 1996; No 62, 1997; No 51, 2002 |
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rep No 93, 2004 |
|
am No 208, 1992; No 51, 2002; No 81, 2016; No 55, 2017 |
|
|
ad No 170, 1995 |
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am No 62, 1997; No 101, 2004 |
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rep No 15, 2007 |
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ad No 95, 2019 |
|
Part 3 |
|
|
ad No 147, 2005 |
|
|
ad No 15, 2007 |
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am No 51, 2002 |
|
|
am No 51, 2002 |
|
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s 18...................................... |
am No 208, 1992 |
|
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rep No 51, 2002 |
|
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 |
|
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ad No 78, 2019 |
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ad No 78, 2019 |
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ad No 78, 2019 |
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ad No 102, 2004 |
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rep No 51, 2002 |
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ad No 102, 2004 |
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am No 82, 2005; No 80, 2020 |
|
rep No 51, 2002 |
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ad No 102, 2004 |
|
|
am No 8, 2010; No 46, 2021 |
|
am No 208, 1992; No 51, 2002 |
|
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|
ed C71 |
|
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 |
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|
ed C73 |
|
ad No 51, 2002 |
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|
rep No 142, 2004 |
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ad No 147, 2005 |
|
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am No 38, 2008; No 14, 2009; No 95, 2019 |
|
ad No 56, 2010 |
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am No 95, 2019 |
|
am No 208, 1992; No 82, 1993; No 181, 1994; No 123, 2001; No 51, 2002; No 101, 2006 |
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am No 82, 1993; No 181, 1994; No 123, 2001; No 101, 2006 |
|
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s 25A................................... |
ad No 208, 1992; No 56, 1994 |
|
|
rep No 169, 1995 |
|
am No 51, 2002; No 141, 2020 |
|
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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 |
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ed C76 |
|
am No 51, 2002 |
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am No 121, 1997; No 10, 2001; No 101, 2006 |
|
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am No 51, 2002 |
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am No 181, 1994; No 51, 2002; No 58, 2006 |
|
|
am No 51, 2002; No 21, 2020 |
|
|
Part 3A |
|
|
Part 3A................................. |
ad No 102, 2004 |
|
Division 1 |
|
|
ad No 102, 2004 |
|
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ad No 102, 2004 |
|
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|
am No 46, 2021 |
|
Division 2 |
|
|
ad No 102, 2004 |
|
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|
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 |
|
ad No 82, 2005 |
|
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Division 3 |
|
|
ad No 102, 2004 |
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|
am No 82, 2005 |
|
ad No 102, 2004 |
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|
am No 82, 2005 |
|
Division 4 |
|
|
ad No 102, 2004 |
|
|
|
am No 82, 2005; No 55, 2016 |
|
ad No 102, 2004 |
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am No 55, 2016 |
|
ad No 102, 2004 |
|
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ad No 102, 2004 |
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|
am No 55, 2016 |
|
ad No 71, 2015 |
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Division 6 |
|
|
ad No 102, 2004 |
|
|
|
am No 82, 2005; SLI No 50, 2006 |
|
ad No 102, 2004 |
|
|
|
am No 82, 2005; SLI No 50, 2006; No 71, 2015; No 46, 2021 |
|
ad No 102, 2004 |
|
|
Division 7 |
|
|
Division 7............................ |
ad No 46, 2021 |
|
ad No 46, 2021 |
|
|
ad No 46, 2021 |
|
|
Division 8 |
|
|
ad No 55, 2016 |
|
|
ad No 102, 2004 |
|
|
s 32Y................................... |
ad No 102, 2004 |
|
|
rep No 46, 2021 |
|
ad No 102, 2004 |
|
|
|
am No 46, 2021 |
|
ad No 58, 2006 |
|
|
|
am No 46, 2021 |
|
ad No 46, 2021 |
|
|
ad No 102, 2004 |
|
|
Part 4 |
|
|
am No 51, 2002; No 147, 2005; No 2, 2015 |
|
|
am No 51, 2002; No 2, 2015 |
|
|
am No 51, 2002; No 147, 2005; No 97, 2008 |
|
|
am No 51, 2002 |
|
|
am No 91, 2000 |
|
|
Part 5 |
|
|
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 |
|
|
rs No 51, 2002 |
|
|
|
am No 179, 1999; No 147, 2005 |
|
am No 179, 1999 |
|
|
s 48...................................... |
rep No 179, 1999 |
|
am No 181, 1994 |
|
|
|
rs No 11, 1999 |
|
|
am No 51, 2002; No 101, 2006; No 38, 2008; No 14, 2009 |
|
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 |
|
am No 180, 2012 |
|
|
ad No 180, 2012 |
|
|
Part 7 |
|
|
Part 7 heading...................... |
rs No 51, 2002 |
|
am No 91, 2000; No 51, 2002 |
|
|
rep No 91, 2000 |
|
|
|
ad No 21, 2020 |
|
s 61...................................... |
rep No 91, 2000 |
|
am No 81, 2016; No 21, 2020 |
|
|
ad No 147, 2005 |
|
|
Part 8 |
|
|
Part 8 heading...................... |
rs No 51, 2002 |
|
s 63...................................... |
rep No 51, 2002 |
|
ad No 51, 2002 |
|
|
|
am No 147, 2005; No 99, 2012 |
|
ad No 51, 2002 |
|
|
s 64...................................... |
rep No 51, 2002 |
|
ad No 51, 2002 |
|
|
ad No 51, 2002 |
|
|
|
am No 132, 2007 |
|
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 |
|
|
ad No 27, 2009 |
|
|
ad No 51, 2002 |
|
|
|
am No 27, 2009 |
|
rs No 56, 1994 |
|
|
|
am No 53, 1995; No 27, 2009 |
|
ad No 23, 2018 |
|
|
am No 27, 2009 |
|
|
s 68...................................... |
rep No 53, 1995 |
|
am No 53, 1995 |
|
|
ad No 53, 1995 |
|
|
|
am No 8, 2005 |
|
Part 9 |
|
|
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 |
|
am No 91, 2000; No 146, 2001; No 51, 2002; No 4, 2016 |
|
|
ad No 56, 2010 |
|
|
am No 51, 2002 |
In preparing this compilation for registration, the following kinds of editorial change(s) were made under the Legislation Act 2003.
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:
27 Salary or wages: general exclusions
(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.