Skip to main
Help and resources
Register
for My Account
Sign in
to My Account
Search
Australian Government
Federal Register of Legislation
Site navigation
Constitution
Acts
Legislative instruments
Notifiable instruments
Gazettes
Administrative Arrangements
Prerogative instruments
Norfolk Island
Home
Acts
In force
Text
Details
Authorises
Downloads
All versions
Interactions
Superannuation Guarantee (Administration) Act 1992
In force
Administered by
Department of the Treasury
Latest version
View as made version
Order print copy
Save this title to My Account
Set up an alert
C2026C00146 C77
27 March 2026
Legislation text
View document
Select value
Act
Filter active
Table of contents
Enter text to search the table of contents
Collapse
Part 1—Preliminary
1 Short title
2 Commencement
3 Act binds Crown etc.
4 Application
5 Application of Act to Commonwealth
5A Application of Act to Commonwealth authorities
5B Jurisdiction etc. of the Fair Work Commission not affected
5C Application of the Criminal Code
Collapse
Part 2—Explanation of terms used in the Act
6 Interpretation—general
6AA Interpretation: defined benefit member
6A Interpretation: defined benefit superannuation scheme
6B Interpretation: conversion notice
7 Interpretation: complying superannuation fund or scheme
7A Interpretation: complying approved deposit fund
8 Interpretation: resident of Australia
9 Interpretation: indexation factor
10 Interpretation: benefit certificate
11 Interpretation—salary or wages
12 Interpretation: employee, employer
12A Interpretation: references to industrial instruments
15 Interpretation: maximum contribution base
15A Interpretation: salary sacrifice arrangements
Collapse
Part 3—Liability of employers other than the Commonwealth and tax-exempt Commonwealth authorities to pay superannuation guarantee charge
15B Application of Part to former employees
15C Certificates of coverage for international social security agreements
16 Charge payable by employer
17 Superannuation guarantee shortfall
19 Individual superannuation guarantee shortfalls
19AA Employer shortfall exemption certificate
19AB Employer shortfall exemption certificate—application and issuing
19AC Employer shortfall exemption certificate—notice of decision
19A Limit on shortfall increases arising from failure to comply with choice of fund requirements
20 Defined benefit schemes—certain cases where members cannot choose another fund
21 Guidelines for reducing an increase in an individual superannuation guarantee shortfall
22 Reduction of charge percentage where contribution made to defined benefit superannuation scheme
23 Reduction of charge percentage if contribution made to RSA or to fund other than defined benefit superannuation scheme
23A Offsetting late payments against charge
23B Contributions through an approved clearing house
24 Certain benefit certificates presumed to be certificates in relation to complying superannuation scheme
25 Certain contributions presumed to be contributions to complying superannuation fund
26 Certain periods not to count as periods of employment
27 Salary or wages: general exclusions
28 Salary or wages: excluded earnings of young persons
29 Salary or wages: excluded earnings of members of Reserves
30 Arrangements to avoid payment of superannuation guarantee charge
31 Nominal interest component
32 Administration component
Collapse
Part 3A—Choice of fund requirements
Collapse
Division 1—Overview of Part
32A Purpose of Part
32B Structure of Part
Collapse
Division 2—Which contributions satisfy the choice of fund requirements?
32C Contributions that satisfy the choice of fund requirements
32CA Certain contributions taken not to satisfy the choice of fund requirements
Collapse
Division 3—Eligible choice funds
32D What funds are eligible choice funds?
32E Meaning of funds—includes RSAs and schemes
Collapse
Division 4—Choosing a fund
32F What is a chosen fund
32FA Employer may refuse to accept certain chosen funds
32G Limit on funds that may be chosen
32H When fund ceases to be a chosen fund
32J A successor fund may become a chosen fund
Collapse
Division 6—Standard choice forms
32N When a standard choice form must be provided
32NA When a standard choice form does not have to be provided
32P Standard choice form
Collapse
Division 7—Stapled funds
32Q What is the stapled fund for an employee
32R Identifying any stapled funds for employees
Collapse
Division 8—Miscellaneous
32W Disclosing tax file numbers provided in standard choice forms
32X Application of Part to different employers of an employee
32Z Contributions satisfy Commonwealth or Territory industrial award requirements—chosen funds and stapled funds etc.
32ZAA Contributions satisfy State or Territory law requirements—chosen funds and stapled funds etc.
32ZAB Effect of blocking contributions to PSSAP etc.—eligible choice funds
32ZA Employers not liable for damages
Collapse
Part 4—Superannuation guarantee statements and assessments
33 Superannuation guarantee statements
34 Power to require information where no superannuation guarantee statement
35 First superannuation guarantee statement for a quarter taken to be assessment
36 Default assessments
37 Amendment of assessments
38 Refund of overpaid amounts
39 Amended assessment to be an assessment
40 Notice of assessment or amendment
41 Validity of assessment
42 Objections against assessment
Collapse
Part 5—Administration
43 General administration of Act
44 Annual report
Collapse
Part 6—Collection and recovery of charge
46 When superannuation guarantee charge becomes payable
47 When additional superannuation guarantee charge becomes payable
49 Unpaid superannuation guarantee charge
50 Order of payments
57 Public officer of company
57A Notifying and serving companies
58 Public officer of trust estate
Collapse
Part 7—Additional superannuation guarantee charge
59 Failure to provide statements or information
60 Amnesty from liability to pay additional superannuation guarantee charge
62 Assessment of additional superannuation guarantee charge
62A Offsets to be disregarded
Collapse
Part 8—Payments of amounts of shortfall components for the benefit of employees
63A Payments to which this Part applies
63B Overview of this Part
64A The shortfall component for one benefiting employee
64B The shortfall component for more than one benefiting employee
65 Payment of shortfall component
65AA Shortfall component and former temporary resident
65A Payment to employee who is over 65
66 Payment to employee retired due to permanent incapacity or invalidity
66A Payment to employee with terminal medical condition
67 Payment where employee deceased
69 Repayment of overpayments in relation to a shortfall component
69A Recovery of shortfall component incorrectly credited to an account kept under the Small Superannuation Accounts Act 1995
70 Recovery of overpayments
71 Appropriation
Collapse
Part 9—Miscellaneous
72 Treatment of partnerships
73 Treatment of unincorporated associations
74 Amnesty in relation to historic amounts of superannuation guarantee shortfall
79 Records to be kept and retained by employers
79A Approved clearing house
80 Regulations
Collapse
Endnotes
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history
