Superannuation Guarantee (Administration) Act 1992
Sections and provisions with full text and the judgments that cite each one.
Section 67 — Payment where employee deceased
Except in a case covered by section 65AA, if the employee has died, the Commissioner must pay the amount of the shortfall component to the legal personal representative of the employee.
Section 69 — Repayment of overpayments in relation to a shortfall component
If an amount paid by the Commissioner under a provision of this Part (other than paragraph 65(1)(c)) exceeds the amount properly payable by the Commissioner under that provision, the party to whom…
Section 69A — Recovery of shortfall component incorrectly credited to an account kept under the Small Superannuation Accounts Act 1995
(1) This section applies if: (a) an amount credited by the Commissioner under paragraph 65(1)(c) of this Act to an account kept under the Small Superannuation Accounts Act 1995 exceeds the amount…
Section 70 — Recovery of overpayments
The amount of any excess payment referred to in section 69 may be recovered by the Commonwealth as a debt due to the Commonwealth.
Section 71 — Appropriation
Amounts that the Commissioner is required to pay under this Part are payable out of the Consolidated Revenue Fund, which is appropriated accordingly.
Section 72 — Treatment of partnerships
(1) Subject to this section, this Act applies as if a partnership were a legal person. (2) An obligation that, apart from this subsection, would be imposed by this Act on a partnership is instead…
Section 73 — Treatment of unincorporated associations
(1) In this section, association means an unincorporated association or body of persons (other than a partnership). (2) Subject to this section, this Act applies as if an association were a legal…
Section 74 — Amnesty in relation to historic amounts of superannuation guarantee shortfall
Qualifying for the amnesty (1) An employer qualifies for an amnesty for the employer’s superannuation guarantee shortfall for a quarter if: (a) during the period (the amnesty period) provided by…
Section 79 — Records to be kept and retained by employers
(1) An employer must keep records that record and explain all transactions and other acts engaged in by the employer, or required to be engaged in by the employer, under this Act. Note: There is an…
Section 79A — Approved clearing house
(1) This section applies if: (a) an employer pays an amount to an approved clearing house for the benefit of an employee; and (b) as a result, the approved clearing house makes a contribution to an…
Section 80 — Regulations
The Governor-General may make regulations prescribing all matters: (a) required or permitted by this Act to be prescribed; or (b) necessary or convenient to be prescribed for carrying out or giving…