Superannuation Guarantee (Administration) Act 1992
[ CCH Note: Div 1 heading will be inserted by No 57 of 2025, s 3 and Sch 1 item 41, effective 1 July 2026. For application and transitional provisions, see note under s 16 . The heading will read:
]Division 1 - Application to former employees and for international social security agreements
This Part applies to salary or wages paid to, and contributions for the benefit of, a former employee as if the former employee were an employee of the person who was the former employee ' s employer.
[ CCH Note: S 15B will be amended by No 57 of 2025, s 3 and Sch 1 item 42, by substituting " payments of qualifying earnings to or for " for " salary or wages paid to, and contributions for the benefit of, " , effective 1 July 2026. For application and transitional provisions, see note under s 16 .]
View history note
Hide history noteThis information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.