Superannuation Guarantee (Administration) Regulations 2018

PART 4 - LIABILITY OF EMPLOYERS TO PAY SUPERANNUATION GUARANTEE CHARGE  

SECTION 11  

11   CERTAIN EMPLOYEES EXCLUDED  
For the purposes of paragraph 27(1)(d) of the Act, each of the following employees is a prescribed employee:

(a)    an employee who has been appointed by a company operating in Australia to be the national managing executive or deputy national managing executive or a state manager and who is the holder of:

(i) a Subclass 456 (Business (Short Stay)) visa granted under the Migration Act 1958 ; or

(ii) a Subclass 400 (Temporary Work (Short Stay Specialist)) visa granted under that Act;

(b)    an employee who is the holder of a visa referred to in paragraph (a) if:

(i) the employee holds a position as a senior executive of a company operating in Australia or is establishing a business activity in Australia on behalf of the employer; and

(ii) the employee ' s position carries substantial executive responsibility; and

(iii) the employee ' s qualifications for the position are appropriate; and

(iv) the employee ' s position is a full-time position;

(c)    an employee who is the holder of a Subclass 482 (Temporary Skill Shortage) visa or a Subclass 457 (Temporary Work (Skilled)) visa granted under the Migration Act 1958 if:

(i) the employee has been appointed by a company operating in Australia to be the national managing executive or deputy national managing executive or a state manager; and

(ii) the employee was nominated as mentioned in clause 482.212 of Schedule 2 to the Migration Regulations 1994 or in paragraph 457.223(2)(c) or 457.223(4)(a) of that Schedule (as in force before 18 March 2018);

(d)    an employee who is the holder of a Subclass 482 (Temporary Skill Shortage) visa or a Subclass 457 (Temporary Work (Skilled)) visa granted under the Migration Act 1958 if:

(i) the employee holds a position as a senior executive of a company operating in Australia; and

(ii) the employee was nominated as mentioned in clause 482.212 of Schedule 2 to the Migration Regulations 1994 or in paragraph 457.223(2)(c) or 457.223(4)(a) of that Schedule (as in force before 18 March 2018); and

(iii) the employee ' s position carries substantial executive responsibility; and

(iv) the employee ' s qualifications for the position are appropriate; and

(v) the employee ' s position is a full-time position;

(e)    an employee who is the holder of a Subclass 482 (Temporary Skill Shortage) visa or a Subclass 457 (Temporary Work (Skilled)) visa granted under the Migration Act 1958 if:

(i) the employee is establishing a business activity in Australia on behalf of the employer; and

(ii) the employee ' s position carries substantial executive responsibility; and

(iii) the employee ' s qualifications for the position are appropriate; and

(iv) the employee ' s position is a full-time position.