Superannuation Guarantee Determination

SGD 94/3W

Does the Superannuation Guarantee (Administration) Act 1992 (SGAA) apply to Norfolk Island?

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FOI status:

may be releasedFOI number: I 1217074

Notice of Withdrawal

Superannuation Guarantee Determination SGD 94/3 is withdrawn with effect from today.

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.

3. Accordingly, SGD 94/3 has no application for the 2016-17 income year and later income years and is therefore withdrawn.

Commissioner of Taxation
23 November 2016


ATO references:
NO 1-92F6KJ9

ISSN: 2205-6203

Subject References:
resident of Australia;
external Territories;
salary and wages;
general exclusions

Business Line:  SPR

Legislative References:

SGD 94/3W history
  Date: Version: Change:
  3 March 1994 Original ruling  
You are here 23 November 2016 Withdrawn