Commonwealth Consolidated Regulations Commonwealth Consolidated RegulationsNote: A number of expressions used in this instrument are defined in the Act, including the following:
(a) actuary;
(b) defined benefit superannuation scheme;
(c) MySuper member;
(d) ordinary time earnings;
(e) superannuation guarantee statement.
In this instrument:
"Act" means the Superannuation Guarantee (Administration) Act 1992 .
"capital guaranteed fund" has the same meaning as in the Corporations Regulations 2001 .
"eligible community service activity" has the same meaning as in subsection 109(1) of the Fair Work Act 2009 .
"employer contribution rate" , in relation to a member of a superannuation scheme, means the rate:
(a) at which contributions relating to the member are paid into the superannuation fund in respect of the scheme by an employer of the member; and
(b) that is expressed as a percentage of the member's ordinary time earnings.
"minimum requisite benefit" has the same meaning as in the Superannuation Industry (Supervision) Regulations 1994 .
"parental leave" includes any of the following:
(a) maternity leave;
(b) early paid leave for an expectant mother if the employer is unable to transfer her to a safe job;
(c) paternity leave;
(d) pre - adoption leave;
(e) adoption leave.
"relevant fund" means any of the following:
(a) a complying approved deposit fund;
(b) a complying superannuation fund;
(c) an RSA.
"responsible officers" means:
(a) in relation to a relevant fund that is a complying approved deposit fund or a complying superannuation fund--the trustees of the fund; or
(b) in relation to a relevant fund that is an RSA--the RSA provider of the RSA.
"scheduled international social security agreement" has the meaning given by subsection 5(1) of the Social Security (International Agreements) Act 1999 .
"selection period" has the meaning given by subsection 17A(4).
"shortfall component" has the meaning given by sections 64A and 64B of the Act.
"successor fund" has the same meaning as in the Superannuation Industry (Supervision) Regulations 1994 .