Document ID: chunk:federal_register_of_legislation:C2022C00095:front:0:p1
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Superannuation Guarantee (Administration) Act 1992

No. 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If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.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 Short title
2 Commencement
3 Act binds Crown etc.
4 Application
5 Application of Act to Commonwealth
5A Application of Act to Commonwealth authorities
5B Jurisdiction etc. of the Fair Work Commission not affected
5C Application of the Criminal Code
Part 2—Explanation of terms used in the Act
6 Interpretation—general
6AA Interpretation: defined benefit member
6A Interpretation: defined benefit superannuation scheme
6B Interpretation: conversion notice
7 Interpretation: complying superannuation fund or scheme
7A Interpretation: complying approved deposit fund
8 Interpretation: resident of Australia
9 Interpretation: indexation factor
10 Interpretation: benefit certificate
11 Interpretation—salary or wages
12 Interpretation: employee, employer
12A Interpretation: references to industrial instruments
15 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