Commonwealth Numbered Acts

SUPERANNUATION GUARANTEE (ADMINISTRATION) ACT 1992

TABLE OF PROVISIONS

           Long Title

   1.      Short title  
   2.      Commencement  
   3.      Act binds Crown etc.  
   4.      Extension to Territories  
   5.      Application of Act to Commonwealth  
   6.      Interpretation: general  
   7.      Interpretation: complying superannuation fund or scheme  
   8.      Interpretation: resident of Australia  
   9.      Interpretation: indexation factor  
   10.     Interpretation: benefit certificate  
   11.     Interpretation: salary or wages  
   12.     Interpretation: employee, employer  
   13.     Interpretation: notional earnings base where employer contributing to superannuation fund for benefit of employee immediately before 21 August 1991  
   14.     Interpretation: notional earnings base where employer not contributing to superannuation fund for benefit of employee immediately before 21 August 1991  
   15.     Interpretation: maximum contribution base  
   16.     Charge payable by employer  
   17.     Superannuation guarantee shortfall  
   18.     Individual superannuation guarantee shortfall for 1992-93  
   19.     Individual superannuation guarantee shortfall for 1993-94 and subsequent years  
   20.     Charge percentage for a person who was an employer for the whole of the 1991-92 year  
   21.      
   22.     Reduction of charge percentage where contribution made to defined benefit superannuation scheme  
   23.     Reduction of charge percentage where contribution made to fund other than defined benefit superannuation scheme  
   24.     Certain benefit certificates presumed to be certificates in relation to complying superannuation scheme  
   25.     Certain contributions presumed to be contributions to complying superannuation fund  
   26.     Certain periods not to count as periods of employment  
   27.     Salary or wages: general exclusions  
   28.     Salary or wages: excluded earnings of young persons  
   29.     Salary or wages: excluded earnings of members of Reserve Forces  
   30.     Arrangements to avoid payment of superannuation guarantee charge  
   31.     Nominal interest component  
   32.     Administration component  
   33.     Annual superannuation guarantee statements  
   34.     Power to require information where no superannuation guaranteee statement  
   35.     First superannuation guarantee statement for year taken to be assessment  
   36.     Default assessments  
   37.     Amendment of assessments  
   38.     Refund of overpaid amounts  
   39.     Amended assessment to be an assessment  
   40.     Notice of assessment or amendment  
   41.     Validity of assessment  
   42.     Objections against assessment  
   43.     General administration of Act  
   44.     Annual report  
   45.     Secrecy  
   46.     When superannuation guarantee charge becomes payable  
   47.     When additional superannuation guarantee charge becomes payable  
   48.     Extension of time for payment  
   49.     Penalty for unpaid superannuation guarantee charge  
   50.     Recovery of superannuation guarantee charge  
   51.     Substituted service  
   52.     Liquidation  
   53.     Receivers  
   54.     Recovery of superannuation guarantee charge from trustee of deceased employer  
   55.     Recovery of charge from unadministered deceased estates  
   56.     Commissioner may collect superannuation guarantee charge from person owing money to person liable to superannuation guarantee charge  
   57.     Public officer of company  
   58.     Public officer of trust estate  
   59.     Failure to provide statements or information  
   60.     False or misleading statements  
   61.     Penalty superannuation guarantee charge where arrangement to avoid superannuation guarantee charge  
   62.     Assessment of additional superannuation guarantee charge  
   63.     Application of Part  
   64.     What is the "shortfall component"?  
   65.     Payment of shortfall component  
   66.     Payment to employee retired due to illness  
   67.     Payment where employee deceased  
   68.     Payment not subject to taxation  
   69.     Repayment of overpayments in relation to a shortfall component  
   70.     Recovery of overpayments  
   71.     Appropriation  
   72.     Treatment of partnerships  
   73.     Treatment of unincorporated associations  
   74.     Judicial notice of signature  
   75.     Evidence  
   76.     Access to premises etc.  
   77.     Obtaining information and evidence  
   78.     Right of contribution  
   79.     Records to be kept and retained by employers  
   80.     Regulations