Commonwealth Numbered Regulations Commonwealth Numbered 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 .
"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 .