Western Australian Current Regulations Western Australian Current Regulations (1) In this
regulation —
additional superannuation contributions , for a
worker, means superannuation contributions made by an Employer in excess of
the section 4B contributions and section 4C contributions required
for the worker;
commencement day means the day on which the State
Superannuation Amendment Regulations 2014 regulation 4 comes into
operation;
term , of a contract of employment in force
immediately before the commencement day, means the term of the contract of
employment on that day.
(2) With the prior
written approval of the Treasurer, an Employer may make additional
superannuation contributions for a worker.
(3) Despite
subregulation (2), but subject to any instruction issued by the Treasurer
under the Financial Management Act 2006 section 78, an Employer may
make additional superannuation contributions for a worker if they —
(a) are
made for the purpose of remedying the underpayment of contributions during a
previous contribution period; or
(b) are
required under a salary sacrifice agreement; or
(c) are
required under, and during the term of, a contract of employment that was in
force immediately before the commencement day; or
(d) are
required under these regulations.
(4) The Board may
accept any additional superannuation contributions made under
subregulation (2) or (3) that are offered to the Fund.
[Regulation 12G inserted: Gazette
10 Jun 2014 p. 1805-6.]