Superannuation Guarantee (Administration) Act 1992

PART 3 - LIABILITY OF EMPLOYERS OTHER THAN THE COMMONWEALTH AND TAX-EXEMPT COMMONWEALTH AUTHORITIES TO PAY SUPERANNUATION GUARANTEE CHARGE  

Division 2 - Superannuation guarantee charge payable by employers  

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History

Div 2 heading inserted 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 .

Subdivision B - Individual superannuation guarantee amounts arise if qualifying earnings are paid etc.  

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History

Subdiv B heading inserted 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 .

SECTION 17B  

17B   AN EXEMPTION CERTIFICATE CAN REDUCE THIS AMOUNT TO NIL  

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However, if an employer shortfall exemption certificate is in force for the employee in relation to:

(a)    the employer; and

(b)    a period that includes the QE day;

treat the employee as having already reached the maximum contributions base before the QE day.

Note 1:

This means:

(a) the amount of the payment of qualifying earnings on the QE day is treated as if it were nil (see subsection 10A(6) ); and

(b) the individual superannuation guarantee amount is nil.

Note 2:

If the employee has more than one employer and the certificate is issued in relation to only this employer, then the certificate does not affect the other employers ' individual superannuation guarantee amounts.

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History

S 17B inserted 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 .

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