Superannuation Guarantee (Administration) Act 1992
PART 2
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EXPLANATION OF TERMS USED IN THE ACT
SECTION 8
8
INTERPRETATION: RESIDENT OF AUSTRALIA
A person is a resident of Australia for the purposes of this Act at any time when the person is a resident of Australia for the purposes of the Income Tax Assessment Act 1936 .
A person is a resident of Australia for the purposes of this Act at any time when the person is a resident of Australia for the purposes of the Income Tax Assessment Act 1936 .
[ CCH Note: S 8 will be amended by No 57 of 2025, s 3 and Sch 1 item 35, by substituting " resident of Australia " for " resident of Australia " (first occurring), effective 1 July 2026. For application and transitional provisions, see note under s 16 .]
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