Superannuation Guarantee (Administration) Act 1992

6(1)

Amended by:


Treasury Laws Amendment (2019 Tax Integrity and Other Measures No. 1) Act 2019 (assent 28/10/2019)

Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch7-Cl1

Commenced Action Note
29/10/2019 Amend Inserted definition 'quarterly salary or wages base'
29/10/2019 Amend Inserted definition 'sacrificed contribution'
29/10/2019 Amend Inserted definition 'sacrificed ordinary time earnings amount'
29/10/2019 Amend Inserted definition 'sacrificed salary or wages amount'
29/10/2019 Amend Inserted definition 'salary sacrifice arrangement'

Treasury Laws Amendment (2018 Superannuation Measures No. 1) Act 2019 (assent 2/10/2019)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl1

Commenced Action Note
3/10/2019 Amend Inserted definition 'employer shortfall exemption certificate'

Treasury Legislation Amendment (Repeal Day) Act 2015 (assent 25/02/2015)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch2-Cl62

Commenced Action Note
1/07/2015 Amend Omitted definition of 'authorised officer'

3-Sch4-Cl73

Commenced Action Note
25/02/2015 Amend Inserted definition of 'Australia'

Superannuation Legislation Amendment (Further MySuper and Transparency Measures) Act 2012 (assent 3/12/2012)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch8-Cl1

Commenced Action Note
1/03/2013 Amend Inserted definition 'MySuper member'

Acts Interpretation Amendment Act 2011 (assent 27/06/2011)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch2-Cl1089

Commenced Action Note
27/12/2011 Amend Omitted definition of 'month'

Tax Laws Amendment (Confidentiality of Taxpayer Information) Act 2010 (assent 16/12/2010)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

Sch2-Cl80

Commenced Action Note
17/12/2010 Amend Omitted definition of 'taxation officer'

Tax Laws Amendment (2010 Measures No. 1) Act 2010 (assent 3/06/2010)

Explanatory Memorandum - REPS
Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch1-Cl2

Commenced Action Note
1/07/2010 Amend Inserted definition of 'approved clearing house'

Superannuation Legislation Amendment (Simplification) Act 2007 (assent 15/03/2007)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl346

Commenced Action Note
15/03/2007 Amend Amended definition of 'ordinary time earnings'

Tax Laws Amendment (Simplified Superannuation) Act 2007 (assent 15/03/2007)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch4-Cl6

Commenced Action Note
15/03/2007 Amend Omitted definition of 'penalty unit'

3-Sch4-Cl7

Commenced Action Note
15/03/2007 Amend Omitted definition of 'superannuation provider'

Statute Law Revision Act 2007 (assent 15/03/2007)

Explanatory Memorandum - SEN

3-Sch4-cl27

Commenced Action Note
15/03/2007 Amend Amended definition of 'trustee'

Tax Laws Amendment (Loss Recoupment Rules and Other Measures) Act 2005 (assent 14/12/2005)

Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch6-Cl4

Commenced Action Note
14/12/2005 Amend Inserted definition of 'approved form'

Superannuation (Consequential Amendments) Act 2005 (assent 29/06/2005)

Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch2-Cl1

Commenced Action Note
1/07/2005 Amend Inserted definition 'PSSAP'

Taxation Laws Amendment (Superannuation) Act (No. 2) 2002 (assent 29/06/2002)

Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch1

Commenced Action Note
1/07/2003 Amend Amended definition of 'administration component'
1/07/2003 Amend Amended definition of 'annual national payroll'
1/07/2003 Amend Amended definition of 'assessment'
1/07/2003 Amend Amended definition of 'individual superannuation guarantee shortfall'
1/07/2003 Amend Amended definition of 'nominal interest componant'
1/07/2003 Amend Amended definition of 'ordinary time earnings'
1/07/2003 Amend Inserted definition of 'penalty charge'
1/07/2003 Amend Omitted definition of 'base year'
1/07/2003 Amend Omitted definition of 'contribution period'
1/07/2003 Amend Omitted definition of 'half-year'
1/07/2003 Amend Substituted definition of 'quarter'

Public Employment (Consequential and Transitional) Amendment Act 1999 (assent 11/11/1999)

Supplementary Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1

Commenced Action Note
05/12/1999 Amend Amended definition of 'authorised officer'

Taxation Laws Amendment Act (No. 3) 1999 (assent 31/03/1999)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1

Commenced Action Note
1/07/1999 Amend Inserted definition of 'general interest charge'

Retirement Savings Accounts (Consequential Amendments) Act 1997 (assent 28/05/1997)

3-Sch15

Commenced Action Note
2/06/1997 Amend Inserted defintion of 'RSA provider'
2/06/1997 Amend Inserted defintion of 'RSA'