Commonwealth Consolidated Regulations

SUPERANNUATION GUARANTEE (ADMINISTRATION) REGULATIONS 2018

- made under the Superannuation Guarantee (Administration) Act 1992

TABLE OF PROVISIONS

   PART 1--PRELIMINARY

   1.      Name  
   3.      Authority  
   5.      Definitions  

   PART 2--DEFINED--BENEFIT MEMBERS

   6.      Circumstances in which member taken to be defined benefit member  

   PART 3--BENEFIT--CERTIFICATES

   7.      Benefit certificates  
   8.      Notional employer contribution rate--general  
   9.      Notional employer contribution rate--accumulation benefits  
   10.     Notional employer contribution rate--defined benefits  

   PART 4--LIABILITY--OF EMPLOYERS TO PAY SUPERANNUATION GUARANTEE CHARGE

   11.     Certain employees excluded  
   12.     Certain salary or wages excluded  
   12A.    Certain salary or wages excluded--amounts paid to satisfy jobkeeper wage condition  
   13.     Nominal interest component--rate applicable  

   PART 5--CHOICE--OF FUND REQUIREMENTS

   14.     Requirement for providing or offering insurance in respect of death  
   15.     Contributions under prescribed legislation  
   16.     Chosen funds--information to be provided by employee  
   17.     Standard choice form  
   17A.    Stapled funds--requirements for a fund to be a stapled fund  
   17B.    Stapled funds--requirements for making requests to the Commissioner  
   17C.    Stapled funds--circumstances for changing an earlier notification  

   PART 6--PAYMENTS--OF AMOUNTS OF SHORTFALL COMPONENTS FOR THE BENEFIT OF EMPLOYEES

   18.     Employee must be notified of certain shortfall components  
   19.     Responses to notice of a shortfall component  
   20.     Obligation of responsible officers who receive a request from an employee  
   21.     Responses to notice are nominations  
   22.     Nomination of relevant fund by employee  
   23.     Shortfall component not to be paid in certain circumstances  

   PART 7--MISCELLANEOUS

   24.     Approved clearing houses  

   PART 8--APPLICATION--AND TRANSITIONAL PROVISIONS

   25.     Application--contributions  
   26.     Things done under the Superannuation Guarantee (Administration) Regulations 1993  
   27.     Application--insurance requirements after amendment made by the Treasury Laws Amendment (Protecting Your Superannuation Package) Regulations 2019