Source: https://www.legislation.gov.au/Details/C2015C00056
Timestamp: 2019-09-19 15:09:28
Document Index: 741550265

Matched Legal Cases: ['art 4', 'art 5', 'art 6', 'art 7', 'art 8', 'art 4', 'art 5', 'art 11', 'art 7', 'art 8']

Details: C2015C00056
- C2015C00056
Act No. 111 of 1992 as amended, taking into account amendments up to Treasury Legislation Amendment (Repeal Day) Act 2015
sch 2 (item 114, 115), sch 4 (item 71-74)
C2015C00056
Registered: 11 March 2015
This is a compilation of the Superannuation Guarantee (Administration) Act 1992 that shows the text of the law as amended and in force on 25 February 2015 (the compilation date).
This compilation was prepared on 2 March 2015.
Division 3—Eligible choice funds 53
32D....... What funds are eligible choice funds?............................................... 53
32E........ Meaning of funds—includes RSAs and schemes............................. 53
Division 4—Choosing a fund 55
32F........ What is a chosen fund....................................................................... 55
32FA..... Employer may refuse to accept certain chosen funds........................ 56
32G....... Limit on funds that may be chosen.................................................... 56
32H....... When fund ceases to be a chosen fund.............................................. 57
Division 6—Standard choice forms 58
32N....... When a standard choice form must be provided................................ 58
32NA.... When a standard choice form does not have to be provided.............. 59
32P........ Standard choice form........................................................................ 61
Division 8—Miscellaneous 63
32X....... Application of Part to different employers of an employee............... 63
32Y....... Notional earnings base to continue to be used................................... 63
32Z........ Contributions satisfy Commonwealth or Territory industrial award requirements 64
32ZAA.. Contributions satisfy State or Territory law requirements................. 64
32ZA..... Employers not liable for damages..................................................... 65
Part 4—Superannuation guarantee statements and assessments 66
33.......... Superannuation guarantee statements................................................ 66
34.......... Power to require information where no superannuation guarantee statement 66
35.......... First superannuation guarantee statement for a quarter taken to be assessment 67
36.......... Default assessments.......................................................................... 68
37.......... Amendment of assessments.............................................................. 68
38.......... Refund of overpaid amounts............................................................. 70
39.......... Amended assessment to be an assessment........................................ 70
40.......... Notice of assessment or amendment................................................. 70
41.......... Validity of assessment...................................................................... 71
42.......... Objections against assessment.......................................................... 71
Part 5—Administration 72
43.......... General administration of Act........................................................... 72
44.......... Annual report.................................................................................... 72
Part 6—Collection and recovery of charge 73
46.......... When superannuation guarantee charge becomes payable................. 73
47.......... When additional superannuation guarantee charge becomes payable 74
49.......... Unpaid superannuation guarantee charge.......................................... 74
50.......... Order of payments............................................................................ 75
57.......... Public officer of company................................................................. 75
57A....... Notifying and serving companies...................................................... 76
58.......... Public officer of trust estate............................................................... 76
Part 7—Additional superannuation guarantee charge 78
59.......... Failure to provide statements or information..................................... 78
62.......... Assessment of additional superannuation guarantee charge.............. 79
62A....... Offsets to be disregarded.................................................................. 79
Part 8—Payments of amounts of shortfall components for the benefit of employees 80
63A....... Payments to which this Part applies.................................................. 80
63B....... Overview of this Part........................................................................ 81
64A....... The shortfall component for one benefiting employee...................... 81
64B....... The shortfall component for more than one benefiting employee...... 82
65.......... Payment of shortfall component........................................................ 83
65AA.... Shortfall component and former temporary resident......................... 85
65A....... Payment to employee who is over 65................................................ 85
66.......... Payment to employee retired due to permanent incapacity or invalidity 85
67.......... Payment where employee deceased................................................... 86
69.......... Repayment of overpayments in relation to a shortfall component..... 86
69A....... Recovery of shortfall component incorrectly credited to an account kept under the Small Superannuation Accounts Act 1995.................................................................................................. 86
70.......... Recovery of overpayments................................................................ 86
71.......... Appropriation.................................................................................... 87
72.......... Treatment of partnerships.................................................................. 88
73.......... Treatment of unincorporated associations......................................... 88
74.......... Judicial notice of signature................................................................ 89
75.......... Evidence............................................................................................ 89
76.......... Access to premises etc...................................................................... 90
77.......... Obtaining information and evidence.................................................. 91
79.......... Records to be kept and retained by employers.................................. 92
79A....... Approved clearing house.................................................................. 93
80.......... Regulations....................................................................................... 94
Part 4 (s 77–89): 22 Dec 1992 (s 2(1))
Part 5 (s 56–61): 27 May 1993 (s 2(1))
Part 11 (s 54–59): 1 Dec 1993 (s 2(1))
Sch 1 (items 346–350, 406(1)–(3)) andSch 3 (items 52, 53): 15 Mar 2007 (s 2(1) items 2, 7)
Sch 1 (items 11–15): 31 Dec 2007 (s 2(1) item 2 and F2007L03798)
Heading to s. 5B...................
ss. 6A, 6B............................
Note to s. 9(1)......................
Heading to s. 13...................
s. 13B..................................
Heading to s. 15A................
Subhead. to s. 15A(3)..........
s. 15B..................................
s. 15C..................................
ss. 16, 17.............................
Subhead. to s. 23(7).............
Subhead. to s. 23(8).............
Note to s. 23(2)....................
Note to s. 23(3)....................
Note to s. 23(4)....................
Note to s. 23(4A).................
Note to s. 23(4D).................
Note to s. 23(5)....................
ss. 32A, 32B........................
Subhead. to s. 32C(6)..........
s. 32C..................................
Note to s. 32C(6).................
Note to s. 32C(6A)...............
Note to s. 32C(6B)...............
s. 32CA................................
ss. 32D, 32E........................
s. 32F...................................
s. 32FA................................
ss. 32G, 32H........................
s. 32N..................................
Note to s. 32N(1).................
s. 32NA...............................
s. 32P...................................
ss. 32X–32Z........................
s. 32ZAA.............................
s. 32ZA................................
Heading to s. 35...................
Note to s. 43........................
Note to s. 46(1)....................
Note to s. 47........................
Note to s. 49(1)....................
Notes 1, 2 to s. 49(1)...........
Note to s. 52........................
ss. 53–55.............................
Note to s. 57(2)....................
Heading to Part 7..................
ss. 60, 61.............................
Heading to Part 8..................
s. 63B..................................
s. 64B..................................
s. 65AA...............................
Note to s. 79(1)....................
Note to s. 79(5)....................
Note to s. 79(6)....................