Superannuation Guarantee Determination
Does the Superannuation Guarantee (Administration) Act 1992 (SGAA) apply to Norfolk Island?
Please note that the PDF version is the authorised version of this ruling.This document has changed over time. View its history.
FOI status:may be releasedFOI number: I 1217074
Notice of Withdrawal
1. Superannuation Guarantee Determination SGD 94/3 provides that the SGAA does not apply to Norfolk Island. The determination explains that a Norfolk Island resident employer will not be required to make superannuation contributions for salary or wages paid to a Norfolk Island resident employee for work done in Norfolk Island.
2. Schedule 2 to the Tax and Superannuation Laws Amendment (Norfolk Island Reforms) Act 2015 (53 of 2015) amends the SGAA to remove the superannuation guarantee charge exemptions that apply to Norfolk Island employers and employees in relation to work performed on Norfolk Island from 1 July 2016, bringing them fully into Australia's superannuation guarantee system.
Commissioner of Taxation
23 November 2016
resident of Australia;
salary and wages;