Superannuation Guarantee (Administration) Act 1992

S 6B(1) amended by No 57 of 2025, s 3 and Sch 1 item 31, by substituting " conversion notice " for " conversion notice " , effective 1 July 2026. For application and transitional provisions, see note under s 16 .

S 6B(1) substituted by No 51 of 2002, s 3 and Sch 1 item 17, effective 1 July 2003. For application and transitional provisions, see note under s 5(3). S 6B(1) formerly read:

6B(1)
A conversion notice is a written notice by the trustee of a superannuation fund given to the Commissioner of Insurance and Superannuation stating that the fund is to be treated as a defined benefit superannuation scheme for the purposes of this Act.

S 6B(2) amended by No 51 of 2002, s 3 and Sch 1 items 18 and 19, by inserting " or scheme " after " fund " and omitting " of Insurance and Superannuation " after " given to the Commissioner " , effective 1 July 2003. For application and transitional provisions, see note under s 5(3).

S 6B(3) substituted by No 51 of 2002, s 3 and Sch 1 item 20, effective 1 July 2003. For application and transitional provisions, see note under s 5(3). S 6B(3) formerly read:

6B(3)
A conversion notice may be expressed to take effect on a day (whether before or after the commencement of section 1 of the Taxation Laws Amendment (Superannuation) Act 1993 ) that is not earlier than:

(a) the first day of the year in which the notice is given; or

(b) if the notice is given before 15 August in that year - the first day of the preceding year.

S 6B(4) substituted by No 57 of 2025, s 3 and Sch 1 item 32, effective 1 July 2026. For application and transitional provisions, see note under s 16 . S 6B(4) formerly read:

6B(4)
A conversion notice or a revocation notice will not be effective unless, before it is given, the trustee gives each employer contributing to the fund or scheme for the benefit of employees written notice of:
(a) the trustee ' s intention to give the notice; and
(b) the proposed date of effect of the notice.

S 6B(4) amended by No 51 of 2002, s 3 and Sch 1 item 21, by substituting " each employer contributing to the fund or scheme " for " all employers contributing to the fund " , effective 1 July 2003. For application and transitional provisions, see note under s 5(3).

S 6B(5) substituted by No 57 of 2025, s 3 and Sch 1 item 32, effective 1 July 2026. For application and transitional provisions, see note under s 16 . S 6B(5) formerly read:

6B(5)
If an employer begins contributing to a superannuation fund or a superannuation scheme for the benefit of employees at a time when a conversion notice has effect in relation to the fund or scheme, the trustee must give the employer written notice of:
(a) the giving of the conversion notice; and
(b) the date of effect of the notice;

within 30 days of the receipt by the trustee of the employer ' s first contribution.

S 6B(5) amended by No 51 of 2002, s 3 and Sch 1 items 22 and 23, by inserting " or a superannuation scheme " after " superannuation fund " and inserting " or scheme " after " the fund " , effective 1 July 2003. For application and transitional provisions, see note under s 5(3).

S 6B(6) repealed by No 57 of 2025, s 3 and Sch 1 item 32, effective 1 July 2026. For application and transitional provisions, see note under s 16 . S 6B(6) formerly read:

6B(6)
A notice under this section may be given by post.

S 6B inserted by No 7 of 1993.