Superannuation Guarantee (Administration) Act 1992
[ CCH Note: S 6 will be amended by No 57 of 2025, s 3 and Sch 1 item 23, by inserting the note, effective 1 July 2026. For application and transitional provisions, see note under s 16 . The note will read:
]Note:
The meanings of some old kinds of industrial instruments referred to in this Act can be worked out under subsection 12A(1) .
In this Act, unless the contrary intention appears:
actuary
means a Fellow or Accredited Member of The Institute of Actuaries of Australia.
administration component
, in relation to an employer and a quarter, means the amount worked out according to section
32
.
[ CCH Note: Definition of " administration component " will be repealed by No 57 of 2025, s 3 and Sch 1 item 24(a), effective 1 July 2026. For application and transitional provisions, see note under s 16 .]
View history note
Hide history note[ CCH Note: Definition of " administrative uplift amount " will be inserted by No 57 of 2025, s 3 and Sch 1 item 1, effective 1 July 2026. For application and transitional provisions, see note under s 16 . The definition will read:
]administrative uplift amount
has the meaning given by subsection 19B(1) .
annual national payroll
(Repealed by No 51 of 2002)
approved clearing house
has the meaning given by subsection
79A(3)
.
[ CCH Note: Definition of " approved clearing house " will be repealed by No 57 of 2025, s 3 and Sch 1 item 24(b), effective 1 July 2026. For application and transitional provisions, see note under s 16 .]
approved deposit fund
has the same meaning as in the
Superannuation Industry (Supervision) Act 1993
.
approved form
has the meaning given by section
388-50
in Schedule
1
to the
Taxation Administration Act 1953
.
arrangement
, for the purposes of section 30, means:
(a) an agreement, arrangement, understanding, promise or undertaking, whether express or implied, and whether or not enforceable, or intended to be enforceable, by legal proceedings; or
(b) any scheme, plan, proposal, action, course of action or course of conduct.
(a) the ascertainment of an employer ' s superannuation guarantee shortfall for a quarter and of the superannuation guarantee charge payable on the shortfall; or
(b) the ascertainment of additional superannuation guarantee charge payable under Part 7 .
[ CCH Note: Definition of " assessment " will be substituted by No 57 of 2025, s 3 and Sch 1 item 2, effective 1 July 2026. For application and transitional provisions, see note under s 16 . The definition will read:
]assessment
means an assessment under subsection 36(1) .
[ CCH Note: Definition of " associate " will be inserted by No 57 of 2025, s 3 and Sch 1 item 3, effective 1 July 2026. For application and transitional provisions, see note under s 16 . The definition will read:
]associate
has the meaning given by section 318 of the Income Tax Assessment Act 1936 .
Australia
, when used in a geographical sense, has the same meaning as in the
Income Tax Assessment Act 1997
.
authorised officer
(Repealed by No 2 of 2015)
base year
(Repealed by No 51 of 2002)
[ CCH Note: Definition of " benefit certificate " will be inserted by No 57 of 2025, s 3 and Sch 1 item 25, effective 1 July 2026. For application and transitional provisions, see note under s 16 . The definition will read:
]benefit certificate
has the meaning given by section 10 .
[ CCH Note: Definition of " business day " will be inserted by No 57 of 2025, s 3 and Sch 1 item 3, effective 1 July 2026. For application and transitional provisions, see note under s 16 . The definition will read:
]business day
means a day other than:
(a) a Saturday or a Sunday; or
(b) a day which is a public holiday for the whole of:
(i) any State; or
(ii) the Australian Capital Territory; or
(iii) the Northern Territory.
[ CCH Note: Definition of " choice loading " will be inserted by No 57 of 2025, s 3 and Sch 1 item 3, effective 1 July 2026. For application and transitional provisions, see note under s 16 . The definition will read:
]choice loading
has the meaning given by subsection 20A(1) .
[ CCH Note: Definition of " choice loading limit " will be inserted by No 57 of 2025, s 3 and Sch 1 item 3, effective 1 July 2026. For application and transitional provisions, see note under s 16 . The definition will read:
]choice loading limit
has the meaning given by section 20C .
Commissioner
means the Commissioner of Taxation.
Commonwealth employee
means an employee of the Commonwealth.
Commonwealth industrial award
means:
(a) an industrial award or determination made under a law of the Commonwealth; or
(b) an industrial agreement approved or registered under such a law; or
(c) a notional agreement preserving State awards; or
(d) a preserved State agreement.
complying approved deposit fund
has the meaning given by section 7A.
complying superannuation fund
has the meaning given by section
7
.
[ CCH Note: Definition of " complying superannuation fund or scheme " will be inserted by No 57 of 2025, s 3 and Sch 1 item 25, effective 1 July 2026. For application and transitional provisions, see note under s 16 . The definition will read:
]complying superannuation fund or scheme
means:
(a) a complying superannuation fund; or
(b) a complying superannuation scheme.
complying superannuation scheme
has the meaning given by section 7.
[ CCH Note: Definition of " concessional contributions " will be inserted by No 57 of 2025, s 3 and Sch 1 item 3, effective 1 July 2026. For application and transitional provisions, see note under s 16 . The definition will read:
]concessional contributions
has the same meaning as in the Income Tax Assessment Act 1997 .
contribution period
(Repealed by No 51 of 2002)
[ CCH Note: Definition of " conversion notice " will be inserted by No 57 of 2025, s 3 and Sch 1 item 25, effective 1 July 2026. For application and transitional provisions, see note under s 16 . The definition will read:
]conversion notice
has the meaning given by section 6B .
CSS
means the scheme known as the Commonwealth Superannuation Scheme.
data processing device
means any article or material from which information is capable of being reproduced with or without the aid of any other article or device.
defined benefit member
, subject to section
6AA
, means a member entitled on retirement to be paid a benefit defined, wholly or in part, by reference to either or both of the following:
(a) the amount of the member ' s salary:
(i) at the date of the member ' s retirement or an earlier date; or
(ii) averaged over a period before retirement;
(b) a specified amount.
defined benefit superannuation scheme
has the meaning given by section
6A
.
Deputy Commissioner
means a Deputy Commissioner of Taxation.
[ CCH Note: Definition of " eligible contribution " will be inserted by No 57 of 2025, s 3 and Sch 1 item 3, effective 1 July 2026. For application and transitional provisions, see note under s 16 . The definition will read:
]eligible contribution
has the meaning given by sections 18A and 18B .
[ CCH Note: Definition of " employee " will be inserted by No 57 of 2025, s 3 and Sch 1 item 25, effective 1 July 2026. For application and transitional provisions, see note under s 16 . The definition will read:
]employee
has a meaning affected by section 12 .
[ CCH Note: Definition of " employer " will be inserted by No 57 of 2025, s 3 and Sch 1 item 25, effective 1 July 2026. For application and transitional provisions, see note under s 16 . The definition will read:
]employer
has a meaning affected by section 12 .
employer shortfall exemption certificate
means a certificate issued under section
19AB
.
[ CCH Note: Definition of " employer shortfall exemption certificate " will be amended by No 57 of 2025, s 3 and Sch 1 item 4, by substituting " 17C " for " 19AB " , effective 1 July 2026. For application and transitional provisions, see note under s 16 .]
[ CCH Note: Definition of " enterprise agreement " will be inserted by No 57 of 2025, s 3 and Sch 1 item 25, effective 1 July 2026. For application and transitional provisions, see note under s 16 . The definition will read:
]enterprise agreement
has a meaning affected by subsection 12A(2) .
[ CCH Note: Definition of " excess concessional contributions " will be inserted by No 57 of 2025, s 3 and Sch 1 item 5, effective 1 July 2026. For application and transitional provisions, see note under s 16 . The definition will read:
]excess concessional contributions
has the same meaning as in the Income Tax Assessment Act 1997 .
[ CCH Note: Definition of " extended usual period " will be inserted by No 57 of 2025, s 3 and Sch 1 item 5, effective 1 July 2026. For application and transitional provisions, see note under s 16 . The definition will read:
]extended usual period
, for a QE day and an employer, means the period:
(a) starting on the QE day; and
(b) ending on the 20th business day after the QE day.
general interest charge
means the charge worked out under Part
IIA
of the
Taxation Administration Act 1953
.
(a) the Commonwealth or a State or Territory; or
(b) a Commonwealth, State or Territory authority.
half-year
(Repealed by No 51 of 2002)
indexation factor
, in relation to a year, has the meaning given by section
9
.
[ CCH Note: Definition of " indexation factor " will be repealed by No 57 of 2025, s 3 and Sch 1 item 26(a), effective 1 July 2026. For application and transitional provisions, see note under s 16 .]
[ CCH Note: Definition of " individual base superannuation guarantee shortfall " will be inserted by No 57 of 2025, s 3 and Sch 1 item 5, effective 1 July 2026. For application and transitional provisions, see note under s 16 . The definition will read:
]individual base superannuation guarantee shortfall
has the meaning given by subsection 18C(1) .
[ CCH Note: Definition of " individual final superannuation guarantee shortfall " will be inserted by No 57 of 2025, s 3 and Sch 1 item 5, effective 1 July 2026. For application and transitional provisions, see note under s 16 . The definition will read:
]individual final superannuation guarantee shortfall
has the meaning given by subsection 18D(1) .
[ CCH Note: Definition of " individual notional earnings component " will be inserted by No 57 of 2025, s 3 and Sch 1 item 5, effective 1 July 2026. For application and transitional provisions, see note under s 16 . The definition will read:
]individual notional earnings component
has the meaning given by subsection 19A(1) .
[ CCH Note: Definition of " individual superannuation guarantee amount " will be inserted by No 57 of 2025, s 3 and Sch 1 item 5, effective 1 July 2026. For application and transitional provisions, see note under s 16 . The definition will read:
]individual superannuation guarantee amount
has the meaning given by subsection 17A(2) .
individual superannuation guarantee shortfall
, has the meaning given by section
19
.
[ CCH Note: Definition of " individual superannuation guarantee shortfall " will be repealed by No 57 of 2025, s 3 and Sch 1 item 26(b), effective 1 July 2026. For application and transitional provisions, see note under s 16 .]
industrial award
means a Commonwealth industrial award, a State industrial award or a Territory industrial award.
[ CCH Note: Definition of " late period " will be inserted by No 57 of 2025, s 3 and Sch 1 item 5, effective 1 July 2026. For application and transitional provisions, see note under s 16 . The definition will read:
]late period
, for a QE day, an employer and an employee, means the period:
(a) starting on the day after the latest day that an eligible contribution made by the employer for the benefit of the employee is able to be applied under subsection 18C(1) for the QE day; and
(b) ending on the day before the day an assessment for the QE day is made for the employer.
liability to the Commonwealth
means a liability to the Commonwealth arising under an Act of which the Commissioner has the general administration.
lodge
means lodge with the Commissioner.
[ CCH Note: Definition of " maximum contributions base " will be inserted by No 57 of 2025, s 3 and Sch 1 item 5, effective 1 July 2026. For application and transitional provisions, see note under s 16 . The definition will read:
]maximum contributions base
has the meaning given by subsection 10A(5) .
month
(Repealed by No 46 of 2011)
MySuper member
has the same meaning as in the
Superannuation Industry (Supervision) Act 1993
.
nominal interest component
, in relation to an employer and a quarter, has the meaning given by section
31
.
[ CCH Note: Definition of " nominal interest component " will be repealed by No 57 of 2025, s 3 and Sch 1 item 26(c), effective 1 July 2026. For application and transitional provisions, see note under s 16 .]
occupational superannuation arrangement
, in relation to the employment of a person, means an agreement that imposes an obligation on the person
'
s employer to contribute to a superannuation fund for the benefit of the person.
offence against this Act
includes an offence relating to this Act against:
(a) the Crimes Act 1914 ; or
(b) the Taxation Administration Act 1953 .
ordinary time earnings
, in relation to an employee, means:
(a) the total of:
(i) earnings in respect of ordinary hours of work other than earnings consisting of a lump sum payment of any of the following kinds made to the employee on the termination of his or her employment:
(A) a payment in lieu of unused sick leave;
(B) an unused annual leave payment, or unused long service leave payment, within the meaning of the Income Tax Assessment Act 1997 ; and
(C) (Repealed by No 15 of 2007)
(ii) earnings consisting of over-award payments, shift-loading or commission; or
(b) if the total ascertained in accordance with paragraph (a) would be greater than the maximum contribution base for the quarter - the maximum contribution base.
[ CCH Note: Definition of " ordinary time earnings " will be substituted by No 57 of 2025, s 3 and Sch 1 item 6, effective 1 July 2026. For application and transitional provisions, see note under s 16 . The definition will read:
]ordinary time earnings
, for a person, means all of the person ' s earnings as an employee made up of:
(a) earnings in respect of ordinary hours of work; and
(b) earnings consisting of over-award payments, shift-loading or commission;other than a lump sum payment of any of the following kinds made to the person on the termination of the person ' s employment:
(c) a payment in lieu of unused sick leave;
(d) an unused annual leave payment, or unused long service leave payment, within the meaning of the Income Tax Assessment Act 1997 .
part-time employee
means a person who is employed to work not more than 30 hours per week.
[ CCH Note: Definition of " payment day " will be inserted by No 57 of 2025, s 3 and Sch 1 item 7, effective 1 July 2026. For application and transitional provisions, see note under s 16 . The definition will read:
]payment day
, for an eligible contribution, has the meaning given by paragraph 33(3)(b) .
[ CCH Note: Definition of " payment of qualifying earnings to or for an employee " will be inserted by No 57 of 2025, s 3 and Sch 1 item 7, effective 1 July 2026. For application and transitional provisions, see note under s 16 . The definition will read:
]payment of qualifying earnings to or for an employee
has the meaning given by subsection 10A(4) .
[ CCH Note: Definition of " penalty assessment " will be inserted by No 57 of 2025, s 3 and Sch 1 item 7, effective 1 July 2026. For application and transitional provisions, see note under s 16 . The definition will read:
]penalty assessment
means an assessment under subsection 59D(1) .
penalty charge
, in respect of superannuation guarantee charge and a quarter, means:
(a) general interest charge in respect of non-payment of the superannuation guarantee charge; or
(b) additional superannuation guarantee charge that is payable under section 59 and calculated by reference to the superannuation guarantee charge.
[ CCH Note: Definition of " penalty charge " will be repealed by No 57 of 2025, s 3 and Sch 1 item 26(d), effective 1 July 2026. For application and transitional provisions, see note under s 16 .]
penalty unit
(Repealed by No 9 of 2007)
proceeding under this Act
includes:
(a) a proceeding for an offence against this Act; or
(b) a proceeding under the Taxation Administration Act 1953 relating to this Act.
PSS
means the Public Sector Superannuation Scheme within the meaning of the
Superannuation Act 1990
.
PSSAP
means the Public Sector Superannuation Accumulation Plan within the meaning of the
Superannuation Act 2005
.
public sector scheme
means a scheme of superannuation established:
(a) by or under a law of the Commonwealth or of a State or Territory; or
(b) under the authority of:
(i) the Commonwealth or the government of a State or Territory; or
(ii) a municipal corporation, another local governing body or a public authority constituted by or under a law of the Commonwealth or of a State or Territory.
[ CCH Note: Definition of " QE day " will be inserted by No 57 of 2025, s 3 and Sch 1 item 7, effective 1 July 2026. For application and transitional provisions, see note under s 16 . The definition will read:
]QE day
has the meaning given by subsection 17A(1) .
[ CCH Note: Definition of " qualifying earnings " will be inserted by No 57 of 2025, s 3 and Sch 1 item 7, effective 1 July 2026. For application and transitional provisions, see note under s 16 . The definition will read:
]qualifying earnings
has the meaning given by subsection 10A(1) .
quarter
means a period of 3 months beginning on 1 January, 1 April, 1 July or 1 October.
quarterly salary or wages base
, for an employer in respect of an employee, for a quarter has the meaning given by subsection
19(1)
.
[ CCH Note: Definition of " quarterly salary or wages base " will be repealed by No 57 of 2025, s 3 and Sch 1 item 26(e), effective 1 July 2026. For application and transitional provisions, see note under s 16 .]
[ CCH Note: Definition of " receipt day " will be inserted by No 57 of 2025, s 3 and Sch 1 item 7, effective 1 July 2026. For application and transitional provisions, see note under s 16 . The definition will read:
]receipt day
, for an eligible contribution, has the meaning given by paragraph 33(3)(a) .
resident of Australia
has the meaning given by section
8
.
[ CCH Note: Definition of " resident regulated superannuation fund " will be inserted by No 57 of 2025, s 3 and Sch 1 item 7, effective 1 July 2026. For application and transitional provisions, see note under s 16 . The definition will read:
]resident regulated superannuation fund
has the same meaning as in the Superannuation Industry (Supervision) Act 1993 .
RSA
has the same meaning as in the
Retirement Savings Accounts Act 1997
.
RSA provider
has the same meaning as in the
Retirement Savings Accounts Act 1997
.
sacrificed contribution
means a contribution to a complying superannuation fund or an RSA made under a salary sacrifice arrangement.
[ CCH Note: Definition of " sacrificed contribution " will be substituted by No 57 of 2025, s 3 and Sch 1 item 8, effective 1 July 2026. For application and transitional provisions, see note under s 16 . The definition will read:
]sacrificed contribution
means a contribution to a complying superannuation fund or an RSA made under an arrangement described in paragraph 10A(1)(h) (about salary sacrifice arrangements).
sacrificed ordinary time earnings amount
has the meaning given by subsection
15A(2)
.
[ CCH Note: Definition of " sacrificed ordinary time earnings amount " will be repealed by No 57 of 2025, s 3 and Sch 1 item 26(f), effective 1 July 2026. For application and transitional provisions, see note under s 16 .]
sacrificed salary or wages amount
has the meaning given by subsection
15A(2)
.
[ CCH Note: Definition of " sacrificed salary or wages amount " will be repealed by No 57 of 2025, s 3 and Sch 1 item 26(g), effective 1 July 2026. For application and transitional provisions, see note under s 16 .]
salary sacrifice arrangement
has the meaning given by subsection
15A(1)
.
[ CCH Note: Definition of " salary sacrifice arrangement " will be repealed by No 57 of 2025, s 3 and Sch 1 item 26(h), effective 1 July 2026. For application and transitional provisions, see note under s 16 .]
Second Commissioner
means a Second Commissioner of Taxation.
stapled fund
has the meaning given by section
32Q
.
(a) an industrial award or determination made under a law of a State; or
(b) an industrial agreement approved or registered under such a law.
superannuation fund
has the same meaning as in the
Superannuation Industry (Supervision) Act 1993
.
superannuation guarantee charge
means charge imposed by the
Superannuation Guarantee Charge Act 1992
.
superannuation guarantee shortfall
has the meaning given by section
17
.
[ CCH Note: Definition of " superannuation guarantee shortfall " will be amended by No 57 of 2025, s 3 and Sch 1 item 9, by substituting " 16B " for " 17 " , effective 1 July 2026. For application and transitional provisions, see note under s 16 .]
superannuation guarantee statement
means a superannuation guarantee statement under section
33
.
[ CCH Note: Definition of " superannuation guarantee statement " will be repealed by No 57 of 2025, s 3 and Sch 1 item 26(i), effective 1 July 2026. For application and transitional provisions, see note under s 16 .]
superannuation provider
(Repealed by No 9 of 2007)
[ CCH Note: Definition of " superannuation provider " will be inserted by No 57 of 2025, s 3 and Sch 1 item 27, effective 1 July 2026. For application and transitional provisions, see note under s 16 . The definition will read:
]superannuation provider
means:
(a) the trustee of a complying superannuation fund; or
(b) the trustee of a complying approved deposit fund; or
(c) an RSA provider.
(a) a defined benefit superannuation scheme whether or not embodied in the governing rules of a superannuation fund; or
(b) any other scheme embodied in the governing rules of a superannuation fund.
taxation officer
(Repealed by No 145 of 2010)
Territory industrial award
means:
(a) an industrial award or determination made under a law of a Territory; or
(b) an industrial agreement approved or registered under such a law.
trustee
, in relation to a superannuation scheme, means:
(a) if:
(i) the scheme is embodied in the governing rules of a fund; and
the trustee of the fund; or
(ii) there is a trustee of the fund;
(b) in any other case - the person who manages the scheme.
trustee
, except in relation to a superannuation fund or superannuation scheme, includes:
(a) a person appointed or constituted trustee by:
(i) act of parties; or
(ii) order or declaration of a court; or
(iii) operation of law; and
(b) an executor, administrator or other personal representative of a deceased person; and
(c) a guardian or committee; and
(d) a receiver or receiver and manager; and
(e) a liquidator of a company; and
(f) a person:
(i) having or taking upon himself or herself the administration or control of any real or personal property affected by any express or implied trust; or
(ii) acting in any fiduciary capacity; or
(iii) having the possession, control or management of any real or personal property of a person under any legal or other disability.
unfunded public sector scheme
means a public sector scheme that is a defined benefit superannuation scheme:
(a) in respect of which no fund is established for the purposes of the scheme; or
(b) under which all or some of the amounts that will be required for the payment of benefits are not paid into the fund established for the purposes of the scheme or are not paid until the members become entitled to receive the benefits.
[ CCH Note: Definition of " usual period " will be inserted by No 57 of 2025, s 3 and Sch 1 item 10, effective 1 July 2026. For application and transitional provisions, see note under s 16 . The definition will read:
]usual period
, for a QE day and an employer, means the period:
(a) starting on the QE day; and
(b) ending on the seventh business day after the QE day.
[ CCH Note: Definition of " voluntary disclosure statement " will be inserted by No 57 of 2025, s 3 and Sch 1 item 10, effective 1 July 2026. For application and transitional provisions, see note under s 16 . The definition will read:
]voluntary disclosure statement
has the meaning given by section 33 .
[ CCH Note: Definition of " workplace determination " will be inserted by No 57 of 2025, s 3 and Sch 1 item 27, effective 1 July 2026. For application and transitional provisions, see note under s 16 . The definition will read:
]workplace determination
has a meaning affected by subsection 12A(3) .
6(2)
For the purposes of this Act, a reference to a contribution made by an employer for the benefit of an employee includes a reference to a contribution made on behalf of the employer.
6(3)
For the purposes of this Act, a reference to salary or wages paid by an employer to an employee includes a reference to a payment made on behalf of the employer.
[ CCH Note: S 6(3) will be repealed by No 57 of 2025, s 3 and Sch 1 item 28, effective 1 July 2026. For application and transitional provisions, see note under s 16 .]
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