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SUPERANNUATION GUARANTEE (ADMINISTRATION) REGULATIONS 2018 (F2018L01289) - NOTES

By His Excellency's Command

Stuart Robert

Assistant Treasurer

 

 

 

 

  

  

  


Contents

Part 1--Preliminary                                                                                                                                        1

1............ Name............................................................................................................................. 1

2............ Commencement............................................................................................................. 1

3............ Authority....................................................................................................................... 1

4............ Schedules...................................................................................................................... 1

5............ Definitions..................................................................................................................... 1

Part 2--Defined benefit members                                                                                                          3

6............ Circumstances in which member taken to be defined benefit member........................... 3

Part 3--Benefit certificates                                                                                                                         4

7............ Benefit certificates......................................................................................................... 4

8............ Notional employer contribution rate--general............................................................... 4

9............ Notional employer contribution rate--accumulation benefits........................................ 5

10.......... Notional employer contribution rate--defined benefits................................................. 5

Part 4--Liability of employers to pay superannuation guarantee charge                  10

11.......... Certain employees excluded........................................................................................ 10

12.......... Certain salary or wages excluded................................................................................ 11

13.......... Nominal interest component--rate applicable.............................................................. 11

Part 5--Choice of fund requirements                                                                                               12

14.......... Requirement for providing or offering insurance in respect of death........................... 12

15.......... Contributions under prescribed legislation.................................................................. 13

16.......... Chosen funds--information to be provided by employee........................................... 14

17.......... Standard choice form................................................................................................... 14

Part 6--Payments of amounts of shortfall components for the benefit of employees     15

18.......... Employee must be notified of certain shortfall components......................................... 15

19.......... Responses to notice of a shortfall component.............................................................. 15

20.......... Obligation of responsible officers who receive a request from an employee............... 16

21.......... Responses to notice are nominations........................................................................... 16

22.......... Nomination of relevant fund by employee................................................................... 16

23.......... Shortfall component not to be paid in certain circumstances........................................ 17

Part 7--Miscellaneous                                                                                                                                 18

24.......... Approved clearing houses........................................................................................... 18

Part 8--Application and transitional provisions                                                                         19

25.......... Application--contributions......................................................................................... 19

26.......... Things done under the Superannuation Guarantee (Administration) Regulations 1993 19

Schedule 1--Repeals                                                                                                                                     20

Superannuation Guarantee (Administration) Regulations 1993                                               20

 


  



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