Superannuation Industry (Supervision) Act 1993
[ CCH Note: S 64 heading will be substituted by No 57 of 2025, s 3 and Sch 1 item 132, effective 1 July 2026. For application and transitional provisions, see note under s 64(5) . The heading will read:
]64 SUPERANNUATION CONTRIBUTIONS - DEDUCTIONS FROM QUALIFYING EARNINGS ETC. TO BE REMITTED PROMPTLY
Application
64(1)
This section applies if: (a) an employer of an employee is authorised (whether by the employee, by force of law or otherwise) to:
(i) deduct an amount from salary or wages payable by the employer to the employee; and
(b) the employer makes such a deduction.
(ii) pay to a trustee of a regulated superannuation fund the amount of the deduction for the purposes of making provision for superannuation benefits for, or for dependants of, the employee; and
[ CCH Note: S 64(1) will be amended by No 57 of 2025, s 3 and Sch 1 items 133 and 134, by substituting " qualifying earnings, or from salary or wages, " for " salary or wages " in para (a)(i) and inserting the note, effective 1 July 2026. For application and transitional provisions, see note under s 64(5) . The note will read:
]Note:
In subparagraph (a)(i) , salary or wages has its ordinary meaning.
View history note
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64(2)
The employer must pay to a trustee of the superannuation fund the amount of the deduction before the end of the 28-day period beginning immediately after the end of the month in which the deduction was made.
64(2A)
Subsection (2) does not apply if: (a) the employer pays to an approved clearing house (within the meaning of the Superannuation Guarantee (Administration) Act 1992 ) the amount of the deduction before the end of the period mentioned in that subsection; and (b) the approved clearing house accepts the payment.
[ CCH Note: S 64(2A) will be repealed by No 57 of 2025, s 3 and Sch 1 item 135, effective 1 July 2026. For application and transitional provisions, see note under s 64(5) .]
64(3)
The employer commits an offence if the employer contravenes subsection (2) .
Penalty: 100 penalty units.
64(3A)
The employer commits an offence if the employer contravenes subsection (2) . This is an offence of strict liability.
Penalty: 50 penalty units.
Note 1:
Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.
Note 2:
For strict liability , see section 6.1 of the Criminal Code .
64(4)
(Repealed by No 75 of 2012)
Part-time domestic workers counted
64(5)
For the purposes of this section, the Superannuation Guarantee (Administration) Act 1992 has effect as if subsection 11(2) of that Act had not been enacted.
[ CCH Note: S 64(5) will be substituted by No 57 of 2025, s 3 and Sch 1 item 136, effective 1 July 2026. S 64(5) will read:
Part-time domestic workers counted
64(5)
For the purposes of this section, the Superannuation Guarantee (Administration) Act 1992 has effect as if the employee ' s qualifying earnings include any remuneration under a contract for the employment of the employee, for not more than 30 hours per week, in work that is wholly or principally of a domestic or private nature.
No 57 of 2025, s 3 and Sch 1 items 181 and 183
-
189 contain the following application and transitional provisions:
new Act
new law
181 Definitions
181
In this Part:
means the
Superannuation Guarantee (Administration) Act 1992
as amended by this Schedule.
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.
…
183 Application of amendments of other Acts
Application of the amendments
(1)
The new law applies in relation to the following:
(a) a QE day that is 1 July 2026 or a later day;
(b) a liability to pay superannuation guarantee charge relating to a QE day that is 1 July 2026 or a later day;
(c) individual base superannuation guarantee shortfalls relating to a QE day that is 1 July 2026 or a later day;
(d) individual final superannuation guarantee shortfalls relating to a QE day that is 1 July 2026 or a later day.
Saving of the old law
(2)
Despite the amendments made by this Schedule of the old law, the old law continues to apply on and after 1 July 2026 in relation to the following as if the amendments had not been made:
(a) a liability to pay superannuation guarantee charge relating to a quarter ending before 1 July 2026 (whether the liability arose before, on or after 1 July 2026);
(b) a related liability (whether the related liability arose before, on or after 1 July 2026);
(c) individual superannuation guarantee shortfalls relating to a quarter ending before 1 July 2026;
(d) contributions to reduce a charge percentage relating to a quarter ending before 1 July 2026;
(e) salary or wages relating to a quarter ending before 1 July 2026;
(f) an obligation to give a statement or information to the Commissioner under the Superannuation Guarantee (Administration) Act 1992 relating to a quarter ending before 1 July 2026;
(g) determining matters relevant to working out the SG minimum contribution (within the meaning of Part VIAA of the Superannuation Act 1976 ) for part of a period of employment that is before 1 July 2026.
Example:
Under the old law, the notional productivity amount under subsection 128(8) of the Superannuation Act 1976 is worked out by reference to so much of a person ' s earnings as are relevant for establishing whether an employer incurred an individual superannuation guarantee shortfall in relation to the person. Paragraph (c) of this subitem means that, on or after 1 July 2026, the notional productivity amount will continue to be worked out in this way in relation to periods ending before that day.
Note:
Assume regulations or other instruments can be made for a provision of the old law. If that provision of the old law continues to apply because of this item, then any regulations or instruments made for that provision will also continue to apply (and can continue to be made) for any of the matters in paragraphs (a) to (g).
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 component188
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).
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