Superannuation Guarantee (Administration) Act 1992

S 27 repealed by No 57 of 2025, s 3 and Sch 1 item 12, effective 1 July 2026.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 27 formerly read:

SECTION 27 SECTION 27 SALARY OR WAGES: GENERAL EXCLUSIONS  
27
The following salary or wages are not to be taken into account for the purpose of making a calculation under section 19:

(a) (Repealed by No 22 of 2012)
(b) salary or wages paid to an employee who is not a resident of Australia for work done outside Australia (except to the extent that the salary or wages relate to employment covered by a certificate under section 15C);
(c) salary or wages paid by an employer who is not a resident of Australia to an employee who is a resident of Australia for work done outside Australia;
(ca) salary or wages paid by an employer to an employee who is not a resident of Australia for work done in the Joint Petroleum Development Area (within the meaning of the Petroleum (Timor Sea Treaty) Act 2003 );
(d) salary or wages paid to an employee who is a prescribed employee for the purposes of this paragraph;
(e) salary or wages prescribed for the purposes of this paragraph.

[ CCH Note: No 57 of 2025, s 3 and Sch 1 item 150 provides for the omission of " 1 July 2027 " and substitution of " 1 July 2026 " in the application and transitional provision related to the amendment of s 27 by 53 of 2015, s 3 and Sch 2 item 1, effective 1 July 2026.]

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S 27(1) amended by No 53 of 2015, s 3 and Sch 2 item 1, by substituting para (b) and (c), effective 1 July 2016. No 53 of 2015, s 3 and Sch 2 item 2 contains the following application and transitional provision:

2 Application and transitional  
(1)
The amendments made by this Part apply in relation to quarters starting on or after 1 July 2016.

(2)
However, for the purpose of making the calculation of an employer ' s individual superannuation guarantee shortfall for an employee for a quarter under section 19 of the Superannuation Guarantee (Administration) Act 1992 , if:

(a) some or all of the salary or wages paid by the employer to the employee for the quarter consists of Norfolk Island salary or wages; and

(b) the quarter occurs in a financial year starting on or after 1 July 2016, and ending before 1 July 2027;

the total salary and wages paid by the employer to the employee for the quarter is taken to be reduced by an amount worked out using the formula:

Total Norfolk Island salary or wages paid by the employer to the employee for the quarter

×

Charge percentage − Norfolk Island charge percentage Charge percentage

where:

charge percentage
is the charge percentage for the employer for the quarter, as specified in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992 .

Norfolk Island charge percentage
is:

(a) if the quarter occurs in the financial year starting on 1 July 2016 - 1; or

(b) if the quarter occurs in a later financial year - the number worked out by increasing by 1 the Norfolk Island charge percentage for a quarter that occurred in the financial year preceding that later financial year.

Example:

If the quarter occurs in the 2018-19 financial year, the Norfolk Island charge percentage will be 3, because in the quarters of the 2017-18 financial year it will have been 2 (having increased by 1 from the 2016-17 financial year).

(3)
In this item:

Norfolk Island salary or wages
means salary or wages that, if the amendments made by this Part had not been made, would, because of subparagraph 27(1)(b)(ii) or (c)(ii) of the Superannuation Guarantee (Administration) Act 1992 , not have been taken into account for the purpose of making a calculation under section 19 of that Act.

Para (b) and (c) formerly read:

(b) salary or wages paid to an employee:

(i) who is not a resident of Australia for work done outside Australia (except to the extent that the salary or wages relate to employment covered by a certificate under section 15C); or

(ii) who is a resident of Norfolk Island for work done in Norfolk Island or outside Australia;

(c) salary or wages paid by an employer:

(i) who is not a resident of Australia to an employee who is a resident of Australia for work done outside Australia; or

(ii) who is a resident of Norfolk Island to an employee who is a resident of Australia for work done in Norfolk Island;

S 27(1) amended by No 2 of 2015, s 3 and Sch 4 item 74, by substituting para (b) and (c), applicable to a quarter that commences on or after 1 July 2015. Para (b) and (c) formerly read:

(b) salary or wages paid to an employee who is not a resident of Australia for work done outside Australia (except to the extent that the salary or wages relate to employment covered by a certificate under section 15C);

(c) salary or wages paid by an employer who is not a resident of Australia to an employee who is a resident of Australia for work done outside Australia;

S 27(1) amended by No 22 of 2012, s 3 and Sch 1 item 4, by repealing para (a), applicable for the purpose of calculations under section 19 of the Superannuation Guarantee (Administration) Act 1992 for quarters starting on and after 1 July 2013. Para (a) formerly read:

(a) salary or wages paid to an employee who is 70 or over;

S 27(1) amended by No 15 of 2007, s 3 and Sch 3 item 53, by inserting " (except to the extent that the salary or wages relate to employment covered by a certificate under section 15C) " after " Australia " in para (b), applicable to the 2007/08 income year and later years.

S 27(1)(ca) inserted by No 10 of 2003, s 3 and Sch 1 item 77, effective 2 April 2003.

S 27(1) amended by No 51 of 2002, s 3 and Sch 1 item 125, by omitting " 18 or " after " calculation under section " , effective 1 July 2003. For application and transitional provisions, see note under s 5(3).

S 27(1) amended by No 147 of 1997 and No 208 of 1992.

[ CCH Note: S 27(2) was repealed by No 10 of 2022, s 3 and Sch 1 item 1. This amendment has been editorially changed to omit " (1) " from section 27, in line with an editorial change made by the Federal Register of Legislation under the Legislation Act 2003 . S 27(2) formerly read:

27(2)
If:
(a) an employer pays an employee salary or wages in a calendar month; and
(b) the portion of those salary or wages that is not covered by subsection (1) is less than $ 450;

that portion of those salary or wages is not to be taken into account for the purpose of making a calculation, in relation to the employer and the employee, under section 19.

]

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S 27(2) substituted by No 141 of 2020, s 3 and Sch 4 item 64, effective 18 December 2020. S 27(2) formerly read:

27(2)
If an employer pays an employee less than $ 450 by way of salary or wages in a calendar month, the salary or wages so paid are not to be taken into account for the purpose of making a calculation, in relation to the employer and the employee, under section 19 .

S 27(2) amended by No 46 of 2011, s 3 and Sch 2 item 1090, by substituting " calendar month " for " month " , effective 27 December 2011. No 46 of 2011, s 3 and Sch 3 items 10 and 11 contain the following saving and transitional provisions:

10 Saving - appointments  
10
The amendments made by Schedule 2 do not affect the validity of an appointment that was made under an Act before the commencement of this item and that was in force immediately before that commencement. 11 Transitional regulations  
11
The Governor-General may make regulations prescribing matters of a transitional nature (including prescribing any saving or application provisions) relating to the amendments and repeals made by Schedules 1 and 2.

S 27(2) amended by No 51 of 2002, s 3 and Sch 1 item 127, by omitting " 18 or " after " employee, under section " , effective 1 July 2003. For application and transitional provisions, see note under s 5(3).

S 27(2) substituted by No 208 of 1992.