Superannuation Guarantee (Administration) Act 1992

S 56 repealed by No 179 of 1999, s 3 and Sch 2 item 84, effective 22 December 1999. Despite this repeal:

(a) anything done under s 56 before 1 July 2000 continues to have effect on or after that day as if s 56 had not been repealed; and

(b) anything done on or after that day, under s 56 as it continues to have effect because of para (a), has effect as if s 56 had not been repealed.

S 56 formerly read:

SECTION 56 COMMISSIONER MAY COLLECT SUPERANNUATION GUARANTEE CHARGE FROM PERSON OWING MONEY TO PERSON LIABLE TO SUPERANNUATION GUARANTEE CHARGE  
56(1)
The Commissioner may, by written notice, require a person (in this section called the ``debtor'' ):

(a) who owes, or may subsequently owe, money to an employer; or

(b) who holds, or may subsequently hold, money for or on account of an employer, or for or on account of another person for payment to an employer; or

(c) who has, or may subsequently have, authority from another person to pay money to an employer;

to pay to the Commissioner, at or before a time (in this section called the ``payment time'' ) specified in the notice (not being a time before the notice is served on the debtor, or before the money becomes due or is held, or the debtor has the authority, as the case may be) an amount (in this section called the ``garnisheed amount'' ) equal to:

(d) the whole of the money, or so much of it as is sufficient to pay the amount of superannuation guarantee charge due by the employer, whichever is less; or

(e) the amount specified in the notice out of each payment that the debtor makes or becomes liable to make to the employer, until the amount of superannuation guarantee charge is paid.

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History

S 56(1) amended by No 43 of 1996.

56(2)
The Commissioner may, by further written notice, revoke or vary a notice under subsection (1).

56(3)
The Commissioner must arrange for a notice under subsection (1) or (2) to be given to the debtor and a copy of the notice to be given to the employer.

56(4)
A person who, without reasonable excuse, contravenes a notice under this section is guilty of an offence.

Penalty: $1,000.

56(5)
If a person (in this subsection called the ``convicted person'' ) is convicted of an offence against subsection (4) in relation to the contravention of the notice by the convicted person or another person, the court may, in addition to imposing a penalty on the convicted person, order the convicted person to pay to the Commissioner an amount not exceeding the amount or the sum of the amounts, as the case requires, that the convicted person or the other person, as the case may be, refused or failed to pay to the Commissioner in accordance with the notice.

56(6)
A person making a payment under this section is taken to be acting with the authority of the employer and of all other persons concerned and is indemnified in relation to the payment.

56(7)
If any payment in relation to the amount due by the employer is made before payment is made by a person under a notice under this section, the Commissioner must immediately give notice to the person under subsection (2).

56(8)
The garnisheed amount is, from the payment time, a debt due to the Commonwealth and recoverable in a court of competent jurisdiction.

56(9)
If:

(a) money has been paid by a person to a co-operative housing society in respect of the issue of withdrawable shares in the capital of the society; and

(b) the money has not been repaid;

the money is taken:

(c) if the money is repayable on demand - to be due by the co-operative housing society to the person; or

(d) in any other case - to be money that may become due by the co-operative housing society to the person.

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History

S 56(9) amended by No 44 of 1999, s 4 and Sch 7 item 224, by substituting ``co-operative housing society ' ' for ``building society ' ' (wherever occurring), effective 1 July 1999.

56(10)
If, but for this subsection, a debt is not due, or repayable on demand, to a person unless a condition is fulfilled, the debt is taken, for the purposes of this section, to be due, or repayable on demand, as the case may be, to the person despite the fact that the condition has not been fulfilled.

56(11)
A notice may be given to the Commonwealth, a State or Territory by giving it to a person employed by the Commonwealth, State or Territory, respectively, being a person who, under a law of the Commonwealth, State or Territory, has a duty of disbursing public money, and a notice so given is taken, for the purposes of this section, to have been given to the Commonwealth, the State or the Territory, as the case may be.

56(12)
In this section:

`` building society ''
(Repealed by No 44 of 1999)

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Definition of ``building society'' repealed by No 44 of 1999, s 4 and Sch 7 item 225, effective 1 July 1999. Definition formerly read:

'building society'
means a society registered or incorporated as a building society, co-operative housing society or other similar society under the law in force in a State or Territory;

co-operative housing society
means a society registered or incorporated as a co-operative housing society or similar society under a law of a State or Territory.

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Definition of ``co-operative housing society'' inserted by No 44 of 1999, s 4 and Sch 7 item 226, effective 1 July 1999.

"superannuation guarantee charge"
includes:

(a) additional superannuation guarantee charge under section 49 or Part 7 ; and

(b) a judgment debt or costs in relation to:

(i) superannuation guarantee charge; or

(ii) additional superannuation guarantee charge under section 49 or Part 7 ; and

(c) a fine or costs imposed by a court in relation to an offence against this Act; and

(d) an amount ordered by a court, on the conviction of a person for an offence against this Act, to be paid by the person to the Commissioner.