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Superannuation Guarantee (Administration) Regulations 2018
- PART 1 - PRELIMINARY
- SECTION 1 NAME
- SECTION 2 COMMENCEMENT
- SECTION 3 AUTHORITY
- SECTION 4 SCHEDULES
- SECTION 5 DEFINITIONS
- PART 2 - DEFINED BENEFIT MEMBERS
- SECTION 5A CIRCUMSTANCES IN WHICH MEMBER TAKEN TO BE DEFINED BENEFIT MEMBER FOR THE PURPOSES OF THE ACT
- SECTION 6 CIRCUMSTANCES IN WHICH MEMBER TAKEN TO BE DEFINED BENEFIT MEMBER FOR THE PURPOSES OF SUBSECTION 20A(3) OF THE ACT
- PART 3 - BENEFIT CERTIFICATES
- SECTION 7 BENEFIT CERTIFICATES
- SECTION 8 NOTIONAL EMPLOYER CONTRIBUTION RATE - GENERAL
- SECTION 9 NOTIONAL EMPLOYER CONTRIBUTION RATE - ACCUMULATION BENEFITS
- SECTION 10 NOTIONAL EMPLOYER CONTRIBUTION RATE - DEFINED BENEFITS
- PART 4 - LIABILITY OF EMPLOYERS TO SUPERANNUATION GUARANTEE CHARGE
- Division 1 - Exclusions from qualifying earnings
- SECTION 11 EXCLUSIONS FROM QUALIFYING EARNINGS - KINDS OF EMPLOYEES
- SECTION 12 EXCLUSIONS FROM QUALIFYING EARNINGS - KINDS OF EARNINGS, REMUNERATION OR PAYMENTS
- ### (Repealed) SECTION 12A CERTAIN SALARY OR WAGES EXCLUDED - AMOUNTS PAID TO SATISFY JOBKEEPER WAGE CONDITION
- Division 2 - Superannuation guarantee shortfalls
- SECTION 13 EXCEPTIONAL CIRCUMSTANCES THAT AFFECT ABILITY OF EMPLOYERS TO MAKE ELIGIBLE CONTRIBUTIONS
- Division 3 - Administrative uplift amounts for superannuation guarantee shortfalls
- SECTION 13A SIMPLIFIED OUTLINE OF THIS DIVISION
- SECTION 13B REDUCING AN EMPLOYER ' S ADMINISTRATIVE UPLIFT AMOUNT
- SECTION 13C REDUCTION IF NO COMMISSIONER-INITIATED ASSESSMENT IN THE PAST 24 MONTHS
- SECTION 13D REDUCTION IF A VOLUNTARY DISCLOSURE STATEMENT IS LODGED FOR THE QE DAY
- PART 5 - CHOICE OF FUND REQUIREMENTS
- SECTION 14 REQUIREMENT FOR PROVIDING OR OFFERING INSURANCE IN RESPECT OF DEATH
- SECTION 15 CONTRIBUTIONS UNDER PRESCRIBED LEGISLATION
- SECTION 16 CHOSEN FUNDS - INFORMATION TO BE PROVIDED BY EMPLOYEE
- SECTION 17 STANDARD CHOICE FORM
- SECTION 17A STAPLED FUNDS - REQUIREMENTS FOR A FUND TO BE A STAPLED FUND
- SECTION 17B STAPLED FUNDS - REQUIREMENTS FOR MAKING REQUESTS TO THE COMMISSIONER
- SECTION 17C STAPLED FUNDS - CIRCUMSTANCES FOR CHANGING AN EARLIER NOTIFICATION
- PART 6 - PAYMENTS OF AMOUNTS OF SHORTFALL COMPONENTS FOR THE BENEFIT OF EMPLOYEES
- SECTION 18 EMPLOYEE MUST BE NOTIFIED OF CERTAIN SHORTFALL COMPONENTS
- SECTION 19 RESPONSES TO NOTICE OF A SHORTFALL COMPONENT
- SECTION 20 OBLIGATION OF RESPONSIBLE OFFICERS WHO RECEIVE A REQUEST FROM AN EMPLOYEE
- SECTION 21 RESPONSES TO NOTICE ARE NOMINATIONS
- SECTION 22 NOMINATION OF RELEVANT FUND BY EMPLOYEE
- SECTION 23 SHORTFALL COMPONENT NOT TO BE PAID IN CERTAIN CIRCUMSTANCES
- (Repealed) PART 7 - MISCELLANEOUS
- ### (Repealed) SECTION 24 APPROVED CLEARING HOUSES
- PART 8 - APPLICATION AND TRANSITIONAL PROVISIONS
- SECTION 25 APPLICATION - CONTRIBUTIONS
- SECTION 26 THINGS DONE UNDER THE SUPERANNUATION GUARANTEE (ADMINISTRATION) REGULATIONS 1993
- SECTION 27 APPLICATION - INSURANCE REQUIREMENTS AFTER AMENDMENT MADE BY THE TREASURY LAWS AMENDMENT (PROTECTING YOUR SUPERANNUATION PACKAGE) REGULATIONS 2019
- SCHEDULE 1 - REPEALS
- 1 The whole of the instrument
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