Superannuation Guarantee (Administration) Act 1992 (Cth)

By : 6clicks
An Act relating to the establishment and administration of the Superannuation Guarantee Scheme, and for related purposes
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Application of Act to Commonwealth:

             (1)  The Commonwealth, Commonwealth Departments and untaxable Commonwealth authorities are not liable to pay superannuation guarantee charge.

             (2)  However, subject to this Act and to such modifications as are prescribed, this Act applies in all other respects, in respect of any matter or thing in respect of the employment of a Commonwealth employee, as if:

                     (a)  the employee were employed by the responsible Department and not by the Commonwealth; and

                     (b)  the responsible Department were a company and each other Department, and each authority of the Commonwealth, were a company related to the responsible Department; and

                     (c)  the responsible Department were a government body.

          (2A)  In addition, subject to such modifications as are prescribed, this Act applies in relation to an untaxable Commonwealth authority in the same way as it applies in relation to a Commonwealth Department.

          (2B)  The Finance Minister may give such directions in writing as are necessary or convenient to be given for carrying out or giving effect to this section and, in particular, may give directions in relation to the transfer of money within an account, or between accounts, operated by the Commonwealth or a Commonwealth entity.

          (2C)  Directions under subsection (2B) have effect, and must be complied with, notwithstanding any other law of the Commonwealth.

             (3)  Part 8 has effect as if any superannuation guarantee charge for a quarter in respect of a superannuation guarantee shortfall of the Commonwealth had been paid on:

                     (a)  for a quarter beginning on 1 January—28 May in the next quarter; and

                     (b)  for a quarter beginning on 1 April—28 August in the next quarter; and

                     (c)  for a quarter beginning on 1 July—28 November in the next quarter; and

                     (d)  for a quarter beginning on 1 October—28 February in the next quarter.

             (4)  Subsection 14ZX(4), section 14ZZ and Divisions 4 and 5 of Part IVC of the Taxation Administration Act 1953 do not apply to the Commonwealth, Commonwealth Departments or untaxable Commonwealth authorities.



2—Explanation of terms used in the Act

3—Liability of employers other than the Commonwealth and tax-exempt Commonwealth authorities to pay superannuation guarantee charge

3A—Choice of fund requirements

4—Superannuation guarantee statements and assessments


6—Collection and recovery of charge

7—Additional superannuation guarantee charge

8—Payments of amounts of shortfall components for the benefit of employees


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Jurisdiction Australia
Type Laws or related obligations