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Superannuation Guarantee (Administration) Act 1992
No. 111, 1992
In force
Administered by
Department of the Treasury
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C2026C00272 C78
01 July 2026
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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
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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
10 Interpretation: benefit certificate
10A Interpretation: expressions relating to qualifying earnings
12 Interpretation: employee, employer
12A Interpretation: references to industrial instruments
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Part 3—Liability of employers other than the Commonwealth and tax-exempt Commonwealth authorities to pay superannuation guarantee charge
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Division 1—Application to former employees and for international social security agreements
15B Application of Part to former employees
15C Certificates of coverage for international social security agreements
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Division 2—Superannuation guarantee charge payable by employers
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Subdivision A—Superannuation guarantee charge is payable on superannuation guarantee shortfalls
16 Simplified outline of this Division
16A Superannuation guarantee charge payable by employers
16B Superannuation guarantee shortfalls
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Subdivision B—Individual superannuation guarantee amounts arise if qualifying earnings are paid etc.
17 Simplified outline of this Subdivision
17A When an individual superannuation guarantee amount arises
17B An exemption certificate can reduce this amount to nil
17C Issuing an exemption certificate
17D Notice about an exemption certificate
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Subdivision C—Individual superannuation guarantee shortfalls arise if insufficient timely eligible superannuation contributions are made
18 Simplified outline of this Subdivision
18A Meaning of eligible contribution—main rules
18B Meaning of eligible contribution—exceptions
18C Employer’s individual base superannuation guarantee shortfall for an employee and a QE day
18D Employer’s individual final superannuation guarantee shortfall for an employee and a QE day
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Subdivision D—Notional earnings and administrative uplift
19 When this Subdivision applies
19A Individual notional earnings component—sum of an amount for each day that the individual final superannuation guarantee shortfall is greater than nil
19B Administrative uplift for a QE day
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Subdivision E—Loading for failing to comply with choice of fund requirements
20 When this Subdivision applies
20A Employer’s choice loading for the QE day
20B Defined benefit schemes—certain cases where members cannot choose another fund
20C Limit on choice loading for the QE day
20D Relying on most recent Commissioner notification
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Division 3—Arrangements to avoid paying superannuation guarantee charge
30 Arrangements to avoid payment of superannuation guarantee charge
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Part 3A—Choice of fund requirements
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Division 1—Overview of Part
32A Purpose of Part
32B Structure of Part
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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
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Division 3—Eligible choice funds
32D What funds are eligible choice funds?
32E Meaning of funds—includes RSAs and schemes
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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
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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
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Division 7—Stapled funds
32Q What is the stapled fund for an employee
32R Identifying any stapled funds for employees
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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
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Part 4—Voluntary disclosure statements and assessments
33 Voluntary disclosure statements
36 Assessments of superannuation guarantee charge
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
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Part 5—Administration
43 General administration of Act
44 Annual report
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Part 6—Collection and recovery of charge
49 Unpaid superannuation guarantee charge
57 Public officer of company
57A Notifying and serving companies
58 Public officer of trust estate
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Part 7—Penalty for late or non-payment of superannuation guarantee charge
59 Simplified outline of this Part
59A Notice to pay unpaid superannuation guarantee charge
59B Consequences if a liability to pay all or part of the specified amount is reduced or ceases to exist
59C Penalty for failing to pay unpaid superannuation guarantee charge specified in the notice
59D Assessment and notification of liability to pay the penalty
59E Amending penalty assessments
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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 relating to a shortfall component
69A Recovery of shortfall component incorrectly credited to an account kept under the Small Superannuation Accounts Act 1995
71 Appropriation
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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
80 Regulations
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Endnotes
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history