Document ID: chunk:federal_register_of_legislation:C2022C00095:front:0:p2
Version: federal_register_of_legislation:C2022C00095
Segment Type: other
Provision Reference: 
Character Range: 2811–5980

Interpretation: maximum contribution base
15A Interpretation: salary sacrifice arrangements
Part 3—Liability of employers other than the Commonwealth and tax‑exempt Commonwealth authorities to pay superannuation guarantee charge
15B Application of Part to former employees
15C Certificates of coverage for international social security agreements
16 Charge payable by employer
17 Superannuation guarantee shortfall
19 Individual superannuation guarantee shortfalls
19AA Employer shortfall exemption certificate
19AB Employer shortfall exemption certificate—application and issuing
19AC Employer shortfall exemption certificate—notice of decision
19A Limit on shortfall increases arising from failure to comply with choice of fund requirements
20 Defined benefit schemes—certain cases where members cannot choose another fund
21 Guidelines for reducing an increase in an individual superannuation guarantee shortfall
22 Reduction of charge percentage where contribution made to defined benefit superannuation scheme
23 Reduction of charge percentage if contribution made to RSA or to fund other than defined benefit superannuation scheme
23A Offsetting late payments against charge
23B Contributions through an approved clearing house
24 Certain benefit certificates presumed to be certificates in relation to complying superannuation scheme
25 Certain contributions presumed to be contributions to complying superannuation fund
26 Certain periods not to count as periods of employment
27 Salary or wages: general exclusions
28 Salary or wages: excluded earnings of young persons
29 Salary or wages: excluded earnings of members of Reserves
30 Arrangements to avoid payment of superannuation guarantee charge
31 Nominal interest component
32 Administration component
Part 3A—Choice of fund requirements
Division 1—Overview of Part
32A Purpose of Part
32B Structure of Part
Division 2—Which contributions satisfy the choice of fund requirements?
32C Contributions that satisfy the choice of fund requirements
32CA Certain contributions taken not to satisfy the choice of fund requirements
Division 3—Eligible choice funds
32D What funds are eligible choice funds?
32E Meaning of funds—includes RSAs and schemes
Division 4—Choosing a fund
32F What is a chosen fund
32FA Employer may refuse to accept certain chosen funds
32G Limit on funds that may be chosen
32H When fund ceases to be a chosen fund
32J A successor fund may become a chosen fund
Division 6—Standard choice forms
32N When a standard choice form must be provided
32NA When a standard choice form does not have to be provided
32P Standard choice form
Division 7—Stapled funds
32Q What is the stapled fund for an employee
32R Identifying any stapled funds for employees
Division 8—Miscellaneous
32W Disclosing tax file numbers provided in standard choice forms
32X Application of Part to different employers of an employee
32Z Contributions satisfy Commonwealth or Territory industrial award requirements—chosen funds and stapled funds etc.
32ZAA Contributions satisfy State or Territory law requirements—chosen funds and stapled funds etc.
32ZAB Effect of blocking contributions to PSSAP etc.—eligible choice