Superannuation Guarantee (Administration) Act 1992

S 49(1) amended by No 57 of 2025, s 3 and Sch 1 items 55 and 56, by substituting " Note " for " Note 1 " in note 1 and repealing note 2, effective 1 July 2026. For application and transitional provisions, see note under s 16 . Note 2 formerly read:

Note 2:

Subsections (2) and (3A) deal with reducing the original unpaid amount.

S 49(1) amended by No 38 of 2008, s 3 and Sch 2 items 4 and 5, by inserting " (the original unpaid amount ) " after " unpaid amount " and substituting the note, effective 24 June 2008. For transitional provisions, see note under s 23A(2) . The note formerly read:

Note:

The general interest charge is worked out under Part IIA of the Taxation Administration Act 1953 .

S 49(1) amended by No 101 of 2006 , s 3 and Sch 2 item 1056, by omitting a reference to a repealed inoperative Division in the note, effective 14 September 2006. For application and saving provisions see the CCH Australian Income Tax Legislation archive .

S 49(2) repealed by No 57 of 2025, s 3 and Sch 1 item 57, effective 1 July 2026. For application and transitional provisions, see note under s 16 . S 49(2) formerly read:

49(2)
However, the original unpaid amount must be reduced by those amounts in respect of:
(a) the employer ' s administration component for the quarter; and
(b) the employer ' s nominal interest component for the quarter.

S 49(2) amended by No 38 of 2008, s 3 and Sch 2 item 6, by inserting " original " before " unpaid amount " , effective 24 June 2008. For transitional provisions, see note under s 23A(2) .

S 49(2) amended by No 51 of 2002. For application and transitional provisions, see note under s 5(3).

S 49(3A) repealed by No 57 of 2025, s 3 and Sch 1 item 57, effective 1 July 2026. For application and transitional provisions, see note under s 16 . S 49(3A) formerly read:

49(3A)
To avoid doubt, for the purposes of this section and subsection 8AAC(3) of the Taxation Administration Act 1953 , an election under section 23A in relation to the superannuation guarantee has effect from the time the employer ' s original assessment for the quarter is made.

S 49(3A) substituted by No 14 of 2009, s 3 and Sch 3 item 4, applicable to elections under section 23A of the Superannuation Guarantee (Administration) Act 1992 made on or after 26 March 2009. S 49(3A) formerly read:

49(3A)
For the purposes of this section and subsection 8AAC(3) of the Taxation Administration Act 1953 , if:

(a) the employer gives the Commissioner an election under section 23A at a time (the election time ) after the time the superannuation guarantee charge is due to be paid; and

(b) the effect of the election is to reduce the employer ' s liability to pay the superannuation guarantee charge by an amount (the offset amount );

then, from the election time, the proportion of the original unpaid amount that remains unpaid immediately before that time is taken to be reduced by the offset amount.

Note:

The original unpaid amount will not be reduced by the offset amount during the period when the charge is payable before the election time.

S 49(3A) inserted by No 38 of 2008, s 3 and Sch 2 item 7, effective 24 June 2008. For transitional provisions, see note under s 23A(2) .

S 49(4) amended by No 57 of 2025, s 3 and Sch 1 item 58, by omitting " additional " before " superannuation guarantee charge " , effective 1 July 2026. For application and transitional provisions, see note under s 16 .

S 49(5) repealed by No 57 of 2025, s 3 and Sch 1 item 59, effective 1 July 2026. For application and transitional provisions, see note under s 16 . S 49(5) formerly read:

49(5)
In this section:

superannuation guarantee charge
includes additional superannuation guarantee charge under Part 7.

S 49 substituted by No 11 of 1999.