Superannuation Guarantee (Administration) Act 1992
The Commonwealth, Commonwealth Departments and untaxable Commonwealth authorities are not liable to pay superannuation guarantee charge.
S 5(1) amended by No 102 of 2004, s 3 and Sch 1 item 1, by substituting " Commonwealth, Commonwealth Departments and untaxable Commonwealth authorities are " for " Commonwealth is " , effective 1 July 2005.
5(2)
However, subject to this Act and to such modifications as are prescribed, this Act applies in all other respects, in respect of any matter or thing in respect of the employment of a Commonwealth employee, as if:
(a) the employee were employed by the responsible Department and not by the Commonwealth; and
(b) the responsible Department were a company and each other Department, and each authority of the Commonwealth, were a company related to the responsible Department; and
(c) the responsible Department were a government body.
S 5(2), (2A), (2B) and (2C) substituted for s 5(2) by No 102 of 2004, s 3 and Sch 1 item 2, effective 1 July 2005. S 5(2) formerly read:
5(2)
This Act applies in all other respects as if the Commonwealth were liable to pay superannuation guarantee charge.
5(2A)
In addition, subject to such modifications as are prescribed, this Act applies in relation to an untaxable Commonwealth authority in the same way as it applies in relation to a Commonwealth Department.
S 5(2), (2A), (2B) and (2C) substituted for s 5(2) by No 102 of 2004, s 3 and Sch 1 item 2, effective 1 July 2005.
5(2B)
The Finance Minister may give such directions in writing as are necessary or convenient to be given for carrying out or giving effect to this section and, in particular, may give directions in relation to the transfer of money within an account, or between accounts, operated by the Commonwealth or a Commonwealth entity.
S 5(2), (2A), (2B) and (2C) substituted for s 5(2) by No 102 of 2004, s 3 and Sch 1 item 2, effective 1 July 2005.
5(2C)
Directions under subsection (2B) have effect, and must be complied with, notwithstanding any other law of the Commonwealth.
S 5(2), (2A), (2B) and (2C) substituted for s 5(2) by No 102 of 2004, s 3 and Sch 1 item 2, effective 1 July 2005.
5(3)
Part 8 has effect as if any superannuation guarantee charge for a quarter in respect of a superannuation guarantee shortfall of the Commonwealth had been paid on:
(a) for a quarter beginning on 1 January - 28 May in the next quarter; and
(b) for a quarter beginning on 1 April - 28 August in the next quarter; and
(c) for a quarter beginning on 1 July - 28 November in the next quarter; and
(d) for a quarter beginning on 1 October - 28 February in the next quarter.
S 5(3) substituted by No 147 of 2005, s 3 and Sch 6 item 3, applicable to obligations relating to the quarter beginning on 1 October 2005 and later quarters. S 5(3) formerly read:
5(3)
Part 8 has effect as if any superannuation guarantee charge for a quarter in respect of a superannuation guarantee shortfall of the Commonwealth, a Commonwealth Department or an untaxable Commonwealth authority had been paid on:
(a) for a quarter beginning on 1 January - 14 May in the next quarter; and
(b) for a quarter beginning on 1 April - 14 August in the next quarter; and
(c) for a quarter beginning on 1 July - 14 November in the next quarter; and
(d) for a quarter beginning on 1 October - 14 February in the next quarter.
S 5(3) amended by No 102 of 2004 by inserting " , a Commonwealth Department or an untaxable Commonwealth authority " after " Commonwealth " , effective 1 July 2005.
S 5(3) substituted by No 51 of 2002, s 3 and Sch 1 item 1, effective 1 July 2003. S 5(3) formerly read:
5(3)
Part 8 has effect as if any superannuation guarantee charge in respect of a superannuation guarantee shortfall of the Commonwealth had been paid on 14 August in the year following the year to which the charge relates.
Act No 51 of 2002, s 3 and Sch 1 contained the following application and transitional provisions:
Application of amendments made by Part 1 - generalSpecial rule for the first 2 quarters of the 2003-04 year - nominal interest component and administration component do not apply if charge paid by 28 April 2004
193
Subject to this Part, the amendments made by Part 1 apply in relation to:
(a) the determination of superannuation guarantee shortfalls under the Superannuation Guarantee (Administration) Act 1992 for quarters that commence on or after 1 July 2003; and
(b) matters relating to such shortfalls.Note 1:
A matter relating to a shortfall includes, for example, the requirement to keep records under section 79 in respect of the period to which the shortfall relates.
Note 2:
The Superannuation Guarantee (Administration) Act 1992 continues to apply in relation to the determination of superannuation guarantee shortfalls for years that ended before 1 July 2003, and matters relating to those shortfalls, as if the amendments made by Part 1 of this Schedule had not been made.
194(1)
This item applies to an employer who, under the Superannuation Guarantee (Administration) Act 1992 as amended by Part 1 of this Schedule, has one or more individual superannuation guarantee shortfalls for the quarter starting on 1 July 2003 or 1 October 2003.
194(2)
Subject to subitem (3), the employer ' s nominal interest component for the quarter and the employer ' s administration component for the quarter are not included in the employer ' s superannuation guarantee shortfall for the quarter.
194(3)
However, if the employer has not paid the superannuation guarantee charge on the shortfall (determined taking account of the effect of subitem (2)) in full by 28 April 2004, the employer ' s nominal interest component for the quarter, and the employer ' s administration component for the quarter, are taken to be, and always to have been, included in the employer ' s superannuation guarantee shortfall for the quarter.
Note:
This provision does not change the day by which the superannuation guarantee charge is payable for those 2 quarters or the day on which general interest charge will begin to run.
Special provisions relating to conversion notices
195(1)
Subject to subitem (2), the amendments made by items 17 to 21 apply in relation to conversion notices given on or after 1 July 2003 under section 6B of the Superannuation Guarantee (Administration) Act 1992 .
195(2)
Despite the amendment made by item 20, a conversion notice given on or after 1 July 2003 and before 15 August 2003 may be expressed to take effect on a day that is not earlier than 1 July 2002.
195(3)
During the period starting on 1 July 1998 and ending on the commencement of this item, section 6B of the Superannuation Guarantee (Administration) Act 1992 is taken to have had effect as if the references to the Commissioner of Insurance and Superannuation were instead references to the Australian Prudential Regulation Authority.
Note:
1 July 1998 is the day on which the Insurance and Superannuation Commissioner Act 1987 was repealed and the Australian Prudential Regulation Authority Act 1998 commenced.
195(4)
If this item commences before 1 July 2003, then during the period starting on the commencement of this item and ending on 1 July 2003, section 6B of the Superannuation Guarantee (Administration) Act 1992 is taken to have effect as if the references to the Commissioner of Insurance and Superannuation were instead references to the Commissioner of Taxation.
Special provisions relating to benefit certificates
196(1)
Subject to subitem (2), the amendment made by item 25 applies in relation to benefit certificates given on or after 1 July 2003 under section 10 of the Superannuation Guarantee (Administration) Act 1992 .
196(2)
Despite the amendment made by that item, a benefit certificate given on or after 1 July 2003 and before 15 August 2003, or a later day allowed by the Commissioner, may be expressed to have effect from a day that is not earlier than 1 July 2002 and not later than the day on which the certificate is issued.
Reporting of superannuation contributions
197
The amendment made by item 116 applies in relation to contributions made on or after 1 July 2003. Default assessments
198
The amendment made by item 149 applies in relation to assessments made on or after 1 July 2003 (irrespective of when the relevant superannuation guarantee shortfall arose). Shortfall components - payments direct to superannuation accounts etc. and people over 65
199
The amendments made by items 162, 165 and 166 apply in relation to payments (or other dealings) by the Commissioner of an amount of a shortfall component made on or after 1 July 2003 (irrespective of when the relevant superannuation guarantee shortfall arose). Relief from annual national payroll requirements for pre-1 July 2003 shortfalls if employer ' s base year is 1996-97 or later
200
If:
(a) an employer has a superannuation guarantee shortfall for a period that ended before 1 July 2003; and
(b) the employer ' s base year, within the meaning of the Superannuation Guarantee (Administration) Act 1992 as it continues to apply in relation to shortfalls for years that ended before 1 July 2003 (see item 193), is the year beginning on 1 July 1996 or a later year;
the employer does not, from 1 July 2003, have to comply with the requirements of paragraph 33(2)(f), subparagraph 59(2)(a)(i) and paragraph 79(2)(a) of that Act (as so continuing to apply) in relation to that shortfall and that period.
Note:
This provision relieves the employer from having to comply with requirements related to the employer ' s annual national payroll. However, an employer whose base year is an earlier year must continue to comply with those requirements in relation to shortfalls for pre-1 July 2003 periods.
Preservation of regulations made for the purposes of subsection 65(1)201
Regulations in force for the purposes of subsection 65(1) of the Superannuation Guarantee (Administration) Act 1992 immediately before 1 July 2003 have effect on and after that day as if they were made for the purposes of that subsection as amended by item 162 of this Schedule.
5(4)
Subsection 14ZX(4) , section 14ZZ and Divisions 4 and 5 of Part IVC of the Taxation Administration Act 1953 do not apply to the Commonwealth, Commonwealth Departments or untaxable Commonwealth authorities.
S 5(4) amended by No 102 of 2004, s 3 and Sch 1 item 4, by inserting " , Commonwealth Departments or untaxable Commonwealth authorities " after " Commonwealth " , effective 1 July 2005.
5(5)
In this section:
Commonwealth Department
means:
(a) a Department of State; or
(b) a Department of the Parliament established under the Parliamentary Service Act 1999 ; or
(c) a branch or part of the Australian Public Service in relation to which a person has, under an Act, the powers of, or exercisable by, the Secretary of a Department of the Australian Public Service.
Definition of " Commonwealth Department " amended by No 5 of 2011, s 3 and Sch 6 item 135, by inserting " established under the Parliamentary Service Act 1999 " in para (b), effective 19 April 2011.
Commonwealth entity
means a Commonwealth entity (within the meaning of the
Public Governance, Performance and Accountability Act 2013
) that cannot be made liable to taxation by a Commonwealth law.
Definition of " Commonwealth entity " substituted by No 36 of 2015, s 3 and Sch 5 item 67, effective 14 April 2015. No 36 of 2015, s 3 and Sch 5 items 74 - 77, contain the following transitional and application provisions:
Part 2 - Transitional and application provisions
74 Corporate and strategic plans
74
An amendment made by an item of this Schedule that relates to a corporate plan or a strategic plan (however described) applies in relation to reporting periods that commence on or after 1 July 2015. 75 Annual reports
75
An amendment made by an item of the Schedule that relates to an annual report applies in relation to reporting periods that commence on or after 1 July 2014. 76 Disclosing interests
76(1)
This item applies if:
(a) before this item commences, a person discloses an interest in accordance with a provision in an Act; and
(b) the provision is:
(i) amended; or
(ii) repealed; orby an item of this Schedule.
(iii) repealed and substituted;
76(2)
The person is taken to have disclosed the interest in accordance with section 29 of the Public Governance, Performance and Accountability Act 2013 and rules made for the purposes of that section.
77 Saving instruments in force at commencement
77(1)
This item applies if:
(a) a provision of an Act provides that an instrument (whether or not a legislative instrument) may be made under, or for the purposes of, the provision; and
(b) an instrument made under, or for the purposes of, the provision is in force immediately before the commencement of this Schedule; and
(c) the provision is:
(i) amended; orby an item of this Schedule; and
(ii) repealed and substituted;
(d) after the provision has been amended or repealed and substituted, the provision still provides in the same or similar terms that an instrument may be made under, or for the purposes of, the provision.
77(2)
If the provision is amended, the amendment referred to in subparagraph (1)(c)(i) does not affect the continuity of the instrument.
77(3)
If the provision is repealed and substituted, the instrument is taken, after the commencement of this Schedule, to have been made under, or for the purposes of, the provision as substituted.
The definition formerly read:
Commonwealth entity
means:
(a) an Agency (within the meaning of the Financial Management and Accountability Act 1997 ); or
(b) a Commonwealth authority (within the meaning of the Commonwealth Authorities and Companies Act 1997 );that cannot be made liable to taxation by a Commonwealth law.
Finance Department
means the Department administered by the Finance Minister.
Finance Minister
means the Minister administering the
Public Governance, Performance and Accountability Act 2013
.
Definition of " Finance Minister " amended by No 36 of 2015, s 3 and Sch 5 item 68, by substituting " Public Governance, Performance and Accountability Act 2013 " for " Financial Management and Accountability Act 1997 " , effective 14 April 2015. For transitional and application provisions, see note under definition of " Commonwealth entity " .
modifications
(Repealed by No 46 of 2011)
Definition of " modifications " repealed by No 46 of 2011, s 3 and Sch 2 item 1088, effective 27 December 2011. For saving and transitional provisions see note under s 27(2) . The definition formerly read:
modifications
includes additions, omissions and substitutions.
responsible Department
, in relation to the employment of a Commonwealth employee, means:
(a) where the remuneration in respect of that employment is or was paid wholly or principally out of money appropriated under an annual Appropriation Act - the Commonwealth Department in respect of which the money was appropriated; and
(b) where the remuneration in respect of that employment is or was paid wholly or principally out of money appropriated under an Act other than an annual Appropriation Act:
(i) if the employee performs or performed the duties of that employment in, or in respect of, a Commonwealth Department - that Commonwealth Department; or
(ii) in any other case - the Department of State administered by the Minister who administers the Act under which that money was appropriated, insofar as the Act appropriated that money; and
(c) where the remuneration in respect of that employment is or was paid wholly or principally out of money appropriated by the Constitution - the Finance Department.
untaxable Commonwealth authority
means an authority of the Commonwealth that cannot, by a law of the Commonwealth, be made liable to taxation by the Commonwealth.
S 5(5) inserted by No 102 of 2004, s 3 and Sch 1 item 5, effective 1 July 2005.
S 5 substituted by No 56 of 1994.
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