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