Superannuation Guarantee (Administration) Act 1992
(Repealed by No 57 of 2025)
View history note
Hide history noteS 22 repealed by No 57 of 2025, s 3 and Sch 1 item 12, effective 1 July 2026. For application and transitional provisions, see note under s
16
. S 22 formerly read:
This section applies only in relation to defined benefit superannuation schemes. If:
the charge percentage for the employer, as specified in subsection 19(2), in respect of an employee in the class for the quarter, is reduced, in addition to any other such reduction made under this section or section 23, by the amount worked out using the formula:
SECTION 22 REDUCTION OF CHARGE PERCENTAGE WHERE CONTRIBUTION MADE TO DEFINED BENEFIT SUPERANNUATION SCHEME
22(1)
[Application of section]
22(2)
[Charge percentage]
(a)
a benefit certificate in relation to one or more complying superannuation schemes has effect for the whole or part of a quarter; and
(b)
a scheme in relation to which the certificate has effect is operating for the benefit of a person as an employee of an employer; and
(c)
the certificate specifies a figure as the notional employer contribution rate in relation to a class of employees (being a class that includes the employee referred to in paragraph (b)) as members of the scheme or schemes (as the case may be);
A
×
B
where:
A is the figure referred to in paragraph (c);
B is:
(A) 1; or (B) if, in relation to the quarter, the employment period is greater than the scheme membership period or the certificate period - either the fraction that represents the scheme membership period as a proportion of the employment period or the fraction that represents the certificate period as a proportion of the employment period or, if one fraction is smaller than the other, the smaller fraction.
S 22(2) amended by No 51 of 2002, s 3 and Sch 1 items 52 to 54, by substituting " a quarter " for " a contribution period " in para (a), substituting " charge percentage for the employer, as specified in subsection 19(2), in respect of an employee in the class for the quarter, " for " charge percentage for the employer, as calculated under section 20 or 21, in respect of an employee in the class for the contribution period " and substituting " the quarter " for " the contribution period " in para (B) of the definition of B, effective 1 July 2003. For application and transitional provisions, see note under s 5(3).
S 22(2) amended by No 208 of 1992.
22(3) [Definitions]
For the purposes of subsection (2):
the certificate period
means the period, or the aggregate of the periods, in the quarter for which the benefit certificate has effect in relation to the scheme.
Definition of " the certificate period " amended by No 51 of 2002, s 3 and Sch 1 item 57, by substituting " quarter " for " contribution period " , effective 1 July 2003. For application and transitional provisions, see note under s 5(3).
S 22(3) amended by No 208 of 1992.
the employment period
means the period, or the aggregate of the periods, in the quarter for which the employee is employed by the employer.
Definition of " the employment period " amended by No 51 of 2002, s 3 and Sch 1 item 55, by substituting " quarter " for " contribution period " , effective 1 July 2003. For application and transitional provisions, see note under s 5(3).
the scheme membership period
means the period, or the aggregate of the periods, in the quarter for which the employee is a member of the superannuation scheme.
Definition of " the scheme membership period " amended by No 51 of 2002, s 3 and Sch 1 item 56, by substituting " quarter " for " contribution period " , effective 1 July 2003. For application and transitional provisions, see note under s 5(3).
22(4) [No reduction to less than 0]
The charge percentage for an employer for a quarter cannot be reduced below 0.
S 22(4) amended by No 51 of 2002, s 3 and Sch 1 item 58, by substituting " quarter " for " contribution period " , effective 1 July 2003. For application and transitional provisions, see note under s 5(3).
22(5) [Effect of leave of absence]
For the purposes of a calculation under this section in relation to an employer and an employee:
(a) a period of leave of absence without pay granted by the employer to the employee is not to be taken into account as a period for which the employee is employed by the employer; and
(b) a benefit certificate is taken not to have effect in relation to the employee in respect of such a period.
S 22(5) inserted by No 208 of 1992.
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