Superannuation Guarantee (Administration) Act 1992
Sections and provisions with full text and the judgments that cite each one.
Section 32ZA — Employers not liable for damages
An employer is not liable to compensate any person for loss or damage arising from anything done by the employer in complying with this Part.
Section 32ZAA — Contributions satisfy State or Territory law requirements—chosen funds and stapled funds etc.
(1) This section applies to an employer that is a corporation to which paragraph 51(xx) of the Constitution applies. (2) A requirement in a law of a State or Territory that the employer make…
Section 32B — Structure of Part
The structure of this Part is as follows: Structure of Part Division Topic Division 1 Overview of Part Division 2 Which contributions satisfy the choice of fund requirements? Division 3 Eligible…
Section 32ZAB — Effect of blocking contributions to PSSAP etc.—eligible choice funds
(1) This section applies if: (a) an employer cannot make contributions to a superannuation fund on behalf of an employee because of section 60F of the Superannuation Industry (Supervision) Act 1993…
Section 32C — Contributions that satisfy the choice of fund requirements
Contributions to certain funds (1) A contribution to a fund by an employer for the benefit of an employee is made in compliance with the choice of fund requirements if the contribution is made to a…
Section 32D — What funds are eligible choice funds?
A fund is an eligible choice fund for an employer at a particular time if: (a) it is a complying superannuation fund at that time; or (b) it is a complying superannuation scheme at that time; or (c)…
Section 32E — Meaning of funds—includes RSAs and schemes
(1) In this Part: fund means: (a) a superannuation fund; and (b) a superannuation scheme; and (c) an RSA; and, until immediately before 1 July 2006, includes the account that is continued in…
Section 32F — What is a chosen fund
(1) If an employee wants a fund to be a chosen fund for the employee, the employee must: (a) give the employer written notice to that effect; or (b) give the Commissioner a notice to that effect in…
Section 32G — Limit on funds that may be chosen
(1) The fund chosen by the employee must be an eligible choice fund for the employer at the time that the choice is made. (2) The fund chosen by the employee must be a fund to which the employer can…
Section 32H — When fund ceases to be a chosen fund
(1) A fund (the old fund) ceases to be a chosen fund for an employee if: (a) there is another fund that is a chosen fund for the employee; and (b) neither the employee nor the Commissioner has given…
Section 32J — A successor fund may become a chosen fund
For the purposes of this Act, if: (a) an employee’s interest in a superannuation fund (the original fund) is transferred to another superannuation fund without the consent of the member; and (b) the…
Section 32N — When a standard choice form must be provided
(1) An employer must give a standard choice form before 29 July 2005 to each employee employed by the employer on 1 July 2005. Note: An employer does not have to provide a standard choice form to an…
Section 32P — Standard choice form
(1) For the purposes of this Part, a standard choice form is a form that is in writing and that contains the following information: (a) a statement that the employee may choose any eligible choice…
Section 32Q — What is the stapled fund for an employee
A fund is the stapled fund, for an employee at a particular time, if the requirements prescribed by the regulations for the purposes of this section are met in relation to the fund at that time.
Section 32R — Identifying any stapled funds for employees
Requesting Commissioner to identify any stapled fund (1) An employer, or the employer’s agent, may request the Commissioner to identify any stapled fund for an employee of the employer. Such a…
Section 32W — Disclosing tax file numbers provided in standard choice forms
A taxation officer (within the meaning of the Income Tax Assessment Act 1997) may disclose another person’s tax file number (within the meaning of that Act) if: (a) the other person provided the…
Section 32X — Application of Part to different employers of an employee
This Part applies separately to each employer of an employee. For example, a fund that is a chosen fund of an employee as a result of a standard choice form being given by an employer is only a…
Section 32Z — Contributions satisfy Commonwealth or Territory industrial award requirements—chosen funds and stapled funds etc.
A requirement in a Commonwealth industrial award or a Territory industrial award that an employer make contributions to a superannuation fund on behalf of an employee is not enforceable to the extent…
Section 33 — Superannuation guarantee statements
(1) An employer who has a superannuation guarantee shortfall for a quarter must lodge a superannuation guarantee statement for the quarter on or before: (a) for a quarter beginning on 1 January—28…
Section 34 — Power to require information where no superannuation guarantee statement
The Commissioner, by written notice, may require a person who was at any time during a quarter an employer and who has not lodged a superannuation guarantee statement for that quarter to give the…
Section 35 — First superannuation guarantee statement for a quarter taken to be assessment
(1) If: (a) an employer lodges a superannuation guarantee statement for a quarter; and (b) a superannuation guarantee statement has not previously been lodged, and an assessment has not previously…
Section 36 — Default assessments
(1) If: (a) an employer has not lodged a superannuation guarantee statement for a quarter; and (b) the Commissioner is of the opinion that the employer is liable to pay superannuation guarantee…
Section 37 — Amendment of assessments
(1) The Commissioner may, subject to this section, at any time amend any assessment by making any alterations or additions that the Commissioner thinks necessary, whether or not superannuation…
Section 38 — Refund of overpaid amounts
(1) If, because an assessment is amended, a person’s liability to superannuation guarantee charge is reduced: (a) the amount by which the charge is reduced is taken, for the purposes of section 49,…
Section 39 — Amended assessment to be an assessment
Except as otherwise expressly provided by this Act, an amended assessment is taken to be an assessment for all the purposes of this Act.
Section 40 — Notice of assessment or amendment
As soon as practicable after an assessment is made under section 36 or is amended under section 37, the Commissioner must give written notice of the assessment or amendment (as the case may be) to…
Section 41 — Validity of assessment
The validity of an assessment is not affected because any provision of this Act has not been complied with.
Section 42 — Objections against assessment
An employer who is dissatisfied with an assessment may object in the manner set out in Part IVC of the Taxation Administration Act 1953.
Section 43 — General administration of Act
The Commissioner has the general administration of this Act. Note: An effect of this provision is that people who acquire information under this Act are subject to the confidentiality obligations and…
Section 44 — Annual report
After the end of each year, the Commissioner must give the Treasurer a report on the working of this Act during the year for presentation to the Parliament.
Section 46 — When superannuation guarantee charge becomes payable
(1) Superannuation guarantee charge for a quarter is payable: (a) if, on or before the lodgment day for the quarter, the employer lodges a superannuation guarantee statement or a statement under…
Section 47 — When additional superannuation guarantee charge becomes payable
Additional superannuation guarantee charge under Part 7 becomes payable on the day specified for the purpose in the notice of assessment of the additional charge. Note: For provisions about…
Section 49 — Unpaid superannuation guarantee charge
(1) If any of the superannuation guarantee charge which an employer is liable to pay remains unpaid after the time by which it is due to be paid, the employer is liable to pay the general interest…
Section 50 — Order of payments
The Commissioner must apply payments of superannuation guarantee charge, or related penalty charge, for a quarter that are made by or on behalf an employer, so that the employer’s liability to pay…
Section 57 — Public officer of company
(1) The person who is, from time to time, the public officer of a company for the purposes of section 252 of the Income Tax Assessment Act 1936 is the public officer of the company for the purposes…
Section 57A — Notifying and serving companies
For the purposes of this Act, if the Commissioner thinks fit, a notice or process may be given to, or served on, a company by giving the notice to, or serving the process on: (a) a director, the…
Section 58 — Public officer of trust estate
(1) The person who is, from time to time, the public officer of a trust estate for the purposes of section 252A of the Income Tax Assessment Act 1936 is the public officer of the trust estate for the…
Section 59 — Failure to provide statements or information
(1) If an employer other than a government body refuses or fails to provide, when and as required under this Act, a superannuation guarantee statement or information relevant to assessing the…
Section 60 — Amnesty from liability to pay additional superannuation guarantee charge
(1) If: (a) under section 74, an employer qualifies for an amnesty in relation to part of the employer’s superannuation guarantee shortfall for a quarter; and (b) any assessment made under section…
Section 62 — Assessment of additional superannuation guarantee charge
(1) The Commissioner must make an assessment of the additional superannuation guarantee charge payable by an employer under this Part and must, as soon as practicable after the assessment is made,…
Section 62A — Offsets to be disregarded
In working out the amount of superannuation guarantee charge payable by an employer for a quarter for the purposes of this Part, disregard the amount of any offset under section 23A (about offsetting…
Section 63A — Payments to which this Part applies
(1) This Part applies to a charge payment in respect of one or more employees (the benefiting employee or benefiting employees) that is made by or on behalf of an employer. (1A) This Part applies to…
Section 63B — Overview of this Part
(1) If a payment to which this Part applies is made, the Commissioner is required to pay (or otherwise deal with) an amount, which is called the shortfall component, for the benefit of a benefiting…
Section 64A — The shortfall component for one benefiting employee
(1) This section applies if there is only one benefiting employee. (2) The shortfall component for the payment is the lesser of the following amounts: (a) the amount of the payment; (b) the amount of…
Section 64B — The shortfall component for more than one benefiting employee
(1) This section applies if there is more than one benefiting employee. In this situation, separate shortfall components are worked out for each of the benefiting employees. (2) The shortfall…
Section 65 — Payment of shortfall component
(1) Except in a case covered by section 65AA, 65A, 66, 66A or 67, the Commissioner is required to deal with the amount of the shortfall component in one of the following ways: (a) in any case—pay the…
Section 65A — Payment to employee who is over 65
Except in a case covered by section 65AA, the Commissioner must pay the amount of the shortfall component directly to the employee (whether or not he or she is still an employee) if: (a) the employee…
Section 65AA — Shortfall component and former temporary resident
(1) This section applies if the employee is a former temporary resident (within the meaning of the Superannuation (Unclaimed Money and Lost Members) Act 1999). (2) The Commissioner must treat the…
Section 66 — Payment to employee retired due to permanent incapacity or invalidity
Except in a case covered by section 65AA, if: (a) the employee has retired because of permanent incapacity or permanent invalidity; and (b) the former employee has lodged with the Commissioner: (i)…
Section 66A — Payment to employee with terminal medical condition
Except in a case covered by section 65AA, the Commissioner must pay the amount of the shortfall component to the employee (whether or not he or she is still an employee) if: (a) a terminal medical…