(1) The Commonwealth, Commonwealth Departments and untaxable Commonwealth authorities are not liable to pay superannuation guarantee charge.
(2) However, subject to this Act and to such modifications as are prescribed, this Act applies in all other respects, in respect of any matter or thing in respect of the employment of a Commonwealth employee, as if:
(a) the employee were employed by the responsible Department and not by the Commonwealth; and
(b) the responsible Department were a company and each other Department, and each authority of the Commonwealth, were a company related to the responsible Department; and
(c) the responsible Department were a government body.
(2A) In addition, subject to such modifications as are prescribed, this Act applies in relation to an untaxable Commonwealth authority in the same way as it applies in relation to a Commonwealth Department.
(2B) The Finance Minister may give such directions in writing as are necessary or convenient to be given for carrying out or giving effect to this section and, in particular, may give directions in relation to the transfer of money within an account, or between accounts, operated by the Commonwealth or a Commonwealth entity.
(2C) Directions under subsection (2B) have effect, and must be complied with, notwithstanding any other law of the Commonwealth.
(3) Part 8 has effect as if any superannuation guarantee charge for a quarter in respect of a superannuation guarantee shortfall of the Commonwealth had been paid on:
(a) for a quarter beginning on 1 January--28 May in the next quarter; and
(b) for a quarter beginning on 1 April--28 August in the next quarter; and
(c) for a quarter beginning on 1 July--28 November in the next quarter; and
(d) for a quarter beginning on 1 October--28 February in the next quarter.
(4) Subsection 14ZX(4), section 14ZZ and Divisions 4 and 5 of Part IVC of the Taxation Administration Act 1953 do not apply to the Commonwealth, Commonwealth Departments or untaxable Commonwealth authorities.
(5) In this section:
"Commonwealth Department" means:
(a) a Department of State; or
(b) a Department of the Parliament established under the Parliamentary Service Act 1999 ; or
(c) a branch or part of the Australian Public Service in relation to which a person has, under an Act, the powers of, or exercisable by, the Secretary of a Department of the Australian Public Service.
"Commonwealth entity" means a Commonwealth entity (within the meaning of the Public Governance, Performance and Accountability Act 2013 ) that cannot be made liable to taxation by a Commonwealth law.
"Finance Department" means the Department administered by the Finance Minister.
"Finance Minister" means the Minister administering the Public Governance, Performance and Accountability Act 2013 .
"responsible Department" , in relation to the employment of a Commonwealth employee, means:
(a) where the remuneration in respect of that employment is or was paid wholly or principally out of money appropriated under an annual Appropriation Act--the Commonwealth Department in respect of which the money was appropriated; and
(b) where the remuneration in respect of that employment is or was paid wholly or principally out of money appropriated under an Act other than an annual Appropriation Act:
(i) if the employee performs or performed the duties of that employment in, or in respect of, a Commonwealth Department--that Commonwealth Department; or
(ii) in any other case--the Department of State administered by the Minister who administers the Act under which that money was appropriated, insofar as the Act appropriated that money; and
(c) where the remuneration in respect of that employment is or was paid wholly or principally out of money appropriated by the Constitution--the Finance Department.
"untaxable Commonwealth authority" means an authority of the Commonwealth that cannot, by a law of the Commonwealth, be made liable to taxation by the Commonwealth.