S 16 substituted by No 57 of 2025, s 3 and Sch 1 item 12, effective 1 July 2026. No 57 of 2025, s 3 and Sch 1 items 181
-
189 contain the following application and transitional provisions:
181 Definitions
181
In this Part:
new Act
means the
Superannuation Guarantee (Administration) Act 1992
as amended by this Schedule.
new law
means an Act as amended by this Schedule other than any of the following:
(a)
the
Corporations Act 2001
;
(b)
the
Fair Work Act 2009
;
(c)
the
Superannuation Guarantee (Administration) Act 1992
.
old Act
, as in force on a particular day before 1 July 2026, means the
Superannuation Guarantee (Administration) Act 1992
as in force on that day.
old law
means an Act amended by this Schedule (other than the
Superannuation Guarantee (Administration) Act 1992
) as that Act was in force immediately before 1 July 2026.
182 Application of amendments of the
Superannuation Guarantee (Administration) Act 1992
Application of the amendments
(1)
The new Act applies in relation to a QE day that is 1 July 2026 or a later day.
(2)
Without limiting subitem (1), the new Act applies to:
(a)
payments of qualifying earnings to or for an employee by an employer on such a QE day that relate to work, labour or performance of duties before, on or after 1 July 2026; and
(b)
arrangements for such payments that are made before, on or after 1 July 2026.
Saving of the old Act
(3)
Despite the amendments made by this Schedule of the old Act, the old Act (as in force on the last day of a quarter ending before 1 July 2026) continues to apply on and after 1 July 2026 in relation to that quarter as if the amendments had not been made.
(4)
Without limiting subitem (3), the old Act (as in force on the last day of a quarter ending before 1 July 2026) continues to apply on and after 1 July 2026 in relation to:
(a)
a liability to pay superannuation guarantee charge relating to that quarter (whether the liability arose before, on or after 1 July 2026); or
(b)
a related liability (whether the related liability arose before, on or after 1 July 2026).
Note:
Paragraph (b) includes, for example, any additional superannuation guarantee charge under section
49
or Part
7
of the old Act relating to a liability to pay superannuation guarantee charge relating to a quarter ending before 1 July 2026.
(5)
Despite subitem (3), section
23A
of the old Act (as in force on 31 March 2026) continues to apply (as described in that subitem) only in relation to contributions made before 1 July 2026.
Note:
This means the late payment offset will not be available for the quarter ending on 30 June 2026, or for offsetting contributions made on or after 1 July 2026 for an earlier quarter.
…
184 Transitional
-
reversal after commencement of pre-commencement sacrificed contributions
184
For the new Act, a reversal of a sacrificed contribution includes a payment made on or after 1 July 2026 that represents the reversal of all or part of a contribution that was:
(a)
a sacrificed contribution (within the meaning of the old Act on 30 June 2026); and
(b)
made before 1 July 2026.
185 Transitional
-
excess contributions made before 1 July 2026 can be applied under the new Act
(1)
This item applies to a contribution made on a day (the
contribution day
) before 1 July 2026 that would be an eligible contribution made by an employer for the benefit of an employee if the new Act applied in relation to QE days before 1 July 2026.
(2)
For the purposes of the definition of
eligible contributions relevant for the QE day
in subsection
18C(1)
of the new Act, treat so much of the contribution as is neither:
(a)
applied under the old Act (as in force on the contribution day) to reduce the charge percentage for the employer for a quarter ending before 1 July 2026; nor
(b)
offset under section
23A
of the old Act (as in force on the contribution day) against a liability of the employer relating to a quarter ending before 1 July 2026;
as an
eligible contribution
made by the employer for the benefit of the employee.
(3)
To avoid doubt, the 12-month period mentioned in subparagraph (c)(ii) of that definition can start before 1 July 2026.
186 Transitional
-
how to apply contributions made between 1 July 2026 and 28 July 2026
(1)
This item applies to an eligible contribution made by an employer for the benefit of an employee if:
(a)
the contribution is made on a day (the
contribution day
) between 1 July 2026 and 28 July 2026; and
(b)
under the old Act (as in force on 30 June 2026), the employer has on the contribution day an individual superannuation guarantee shortfall that is greater than nil for the employee for the quarter ending on 30 June 2026.
First apply the contribution under the old Act
(2)
Without limiting subitem 182(3) of this Schedule, the old Act (as in force on 30 June 2026) continues to apply on and after 1 July 2026 in relation to the contribution in order to reduce the charge percentage for the employer for the employee for that quarter.
Then apply any remainder under the new Act
(3)
Despite subsection 18C(1) of the new Act, only so much of the contribution as is not applied under the old Act in the way described in subitem (2) is able to be applied under that subsection for a QE day that is on or after 1 July 2026.
187 Transitional
-
ending notice periods under the old Act
187
An employer
'
s notice period that:
(a)
was within the meaning of subsection
19A(4)
of the old Act (as in force on 30 June 2026); and
(b)
was in force on 30 June 2026;
is taken to end at the end of 30 June 2026.
188 Application of amendments
-
repayments of overpayments relating to a shortfall component
188
Section
69
of the new Act applies in relation to a payment by the Commissioner before, on or after 1 July 2026.
Note:
The excess amount paid by the Commissioner can only be recovered once (see subsection
69(7)
of the new Act.
189 Transitional
-
Norfolk Island salary or wages
(1)
This item applies if:
(a)
some or all of an employer
'
s payment of qualifying earnings to or for an employee on a QE day consists of Norfolk Island salary or wages; and
(b)
the QE day is in the financial year ending on 30 June 2027;
whether the payment of qualifying earnings relates to work done before, during or after that financial year.
(2)
For the purposes of subsection
17A(2)
of the new Act, treat the
amount of the qualifying earnings
for the employer, employee and the QE day as if it were reduced by the result of the following:
| |
Total Norfolk Island salary or wages paid to or for the employee by the employer on the QE day |
× |
1 |
|
| |
12 |
|
(3)
In this item:
Norfolk Island salary or wages
means qualifying earnings paid to or for the employee:
(a)
while the employee is a resident of Norfolk Island, and for work done in Norfolk Island or outside Australia; or
(b)
while the employer is a resident of Norfolk Island, and while the employee is a resident of Australia for work done in Norfolk Island.
Note:
For a similar result for quarters in a financial year starting on or after 1 July 2016 and ending before 1 July 2026, see subitem 2(2) of Schedule 2 to the
Tax and Superannuation Laws Amendment (Norfolk Island Reforms) Act 2015
(as amended by this Schedule).
S 16 formerly read:
SECTION 16 CHARGE PAYABLE BY EMPLOYER
16
Superannuation guarantee charge imposed on an employer
'
s superannuation guarantee shortfall for a quarter is payable by the employer.
S 16 amended by No 51 of 2002, s 3 and Sch 1 item 45, by substituting ``quarter'' for ``year'', effective 1 July 2003. For application and transitional provisions, see note under s 5(3).
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