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Act No. 92 of 1992 as made
An Act to make certain amendments in consequence of the enactment of the Superannuation Guarantee (Administration) Act 1992, and for related purposes
Administered by: Treasury
Date of Assent 30 Jun 1992
Date of repeal 10 Mar 2016
Repealed by Amending Acts 1990 to 1999 Repeal Act 2016
 

SUPERANNUATION GUARANTEE (CONSEQUENTIAL AMENDMENTS) ACT 1992 No. 92, 1992

SUPERANNUATION GUARANTEE (CONSEQUENTIAL AMENDMENTS) ACT 1992 No. 92 of 1992 - LONG TITLE

An Act to make certain amendments in consequence of the
enactment of the Superannuation Guarantee
(Administration) Act 1992, and for related purposes

SUPERANNUATION GUARANTEE (CONSEQUENTIAL AMENDMENTS) ACT 1992 No. 92 of 1992 - SECT 1
Short title

(Assented to 30 June 1992)
1. This Act may be cited as the Superannuation Guarantee (Consequential Amendments) Act 1992.

(Minister's second reading speech made in-
House of Representatives on 30 April 1992
Senate on 7 May 1992

SUPERANNUATION GUARANTEE (CONSEQUENTIAL AMENDMENTS) ACT 1992 No. 92 of 1992 - SECT 2
Commencement

2. This Act commences on 1 July 1992.

SUPERANNUATION GUARANTEE (CONSEQUENTIAL AMENDMENTS) ACT 1992 No. 92 of 1992 - SECT 3
Amendments

3. The Acts specified in the Schedule are amended as set out in the Schedule.

SUPERANNUATION GUARANTEE (CONSEQUENTIAL AMENDMENTS) ACT 1992 No. 92 of 1992 - SCHEDULE

SCHEDULE Section 3
Administrative Decisions (Judicial Review) Act 1977
Paragraph (e) of Schedule 1:
After "Acts providing for the assessment of sales tax"
insert "Superannuation Guarantee (Administration) Act 1992".
Crimes (Taxation Offences) Act 1980
Subsection 3(1):
Insert the following definitions:
" 'Superannuation Guarantee (Administration) Act' means the
Superannuation Guarantee (Administration) Act 1992;
'superannuation guarantee charge' means charge imposed by
the Superannuation Guarantee Charge Act 1992, as assessed
under the Superannuation Guarantee (Administration) Act, and
includes additional superannuation guarantee charge payable
under section 49 or Part 7 of the Superannuation Guarantee
(Administration) Act;".
Section 4:
Add at the end the following subsection:
"(4) Section 45 of the Superannuation Guarantee
(Administration) Act has effect as if this Act were part of
that Act.".
After Part VI:
Add the following Part:
"PART VII - OFFENCES RELATING TO SUPERANNUATION GUARANTEE
CHARGE
Application of Parts I and II in relation to superannuation
guarantee charge

"17.(1) Without prejudice to their effect apart from this
section, subsection 3(3), paragraph 3(4)(e) and the
provisions of Part II (other than section 8 and subsection
10(3)) also have the effect they would have if:
(a) a reference in any of those provisions to sales tax
were a reference to superannuation guarantee charge; and
(b) a reference in any of those provisions to future
sales tax were a reference to future superannuation
guarantee charge; and
(c) a reference in any of those provisions to some one or
other of the Sales Tax Assessment Acts were a reference to
the Superannuation Guarantee (Administration) Act; and
(d) a reference in any of those provisions, in relation
to a company or trustee, to sales tax moneys, were a
reference to superannuation guarantee charge moneys.

"(2) In applying the provisions of Part II (other than
section 8 and subsection 10(3)) in accordance with
subsection (1):
(a) a reference in any of those provisions to the
superannuation guarantee charge payable by a company or
trustee, in relation to the purpose, or a purpose, of a
person's entering into, or a person's knowledge or belief
concerning, an arrangement or transaction is to be read as a
reference to some or all of the superannuation guarantee
charge due and payable by the company or the trustee at the
time when the arrangement or transaction was entered into;
and
(b) a reference in any of those provisions to future
superannuation guarantee charge payable by a company or
trustee, in relation to the purpose, or a purpose, of a
person's entering into, or a person's knowledge or belief

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concerning, an arrangement or transaction is to be read as a
reference to some or all of the superannuation guarantee
charge that may reasonably be expected by that person to
become payable by the company or trustee after the
arrangement or transaction is entered into; and
(c) a reference in any of those provisions (other than
subsections 10(1) and (2)), in relation to a company or
trustee, to superannuation guarantee charge moneys is to be
read as a reference to:
(i) superannuation guarantee charge payable by the
company or trustee; and
(ii) costs ordered by a court against a company or
trustee in a proceeding for the recovery of superannuation
guarantee charge; and
(d) a reference in subsections 10(1) and (2) to
superannuation guarantee charge moneys is to be read as a
reference to superannuation guarantee charge assessed under
the Superannuation Guarantee (Administration) Act.

"(3) In applying subsection 10(2) and sections 11 and 12
in accordance with subsections (1) and (2), the liability of
a company or trustee in respect of superannuation guarantee
charge moneys that have been assessed is not to be taken not
to be finally determined merely because of the possibility
of the Commissioner's amending the assessment (otherwise
than as a result of allowing an objection or to give effect
to a decision of the Administrative Appeals Tribunal or a
court).".
Defence Act 1903
After subsection 52(3):
Insert:
"(3A) The Minister may not make a determination that would
have the effect that the Commonwealth, as employer, would
have an individual superannuation guarantee shortfall in
respect of a member referred to in subsection (1) for any
contribution period under the Superannuation Guarantee
(Administration) Act 1992.".
Defence Force Retirement and Death Benefits Act 1973
Paragraph 61B(3)(a):
Omit the paragraph, substitute:
"(a) intends to resume full-time service as a member of
the Emergency Forces or the Reserve Forces for a continuous
period of less than 12 months; and".
Fringe Benefits Tax Assessment Act 1986
After paragraph 96(7)(ca):
Insert:
"(cb) notified charge amount within the meaning of
section 53 of the Superannuation Guarantee (Administration)
Act 1992; or".
Income Tax Assessment Act 1936
Section 51:
Add at the end the following subsection:
(Superannuation guarantee charge)
"(9) A deduction is not allowable under subsection (1) in
respect of charge imposed by the Superannuation Guarantee
Charge Act 1992.".
Section 202:
Add at the end the following word and paragraph:
"; and (f) to facilitate the administration of any
legislation enacted by the Parliament in relation to the
imposition of charge on an employer's superannuation
guarantee shortfall.".
After paragraph 215(3D)(b):
Insert:
"(ba) notified charge amount within the meaning of
section 53 of the Superannuation Guarantee (Administration)
Act 1992; or".
Paragraph 274(1)(b):
Omit the paragraph, substitute:
"(b) if the eligible entity is a complying superannuation
fund:
(i) a contribution made by a person (in this section
called the 'contributor') to obtain superannuation benefits
for the contributor or, in the event of the death of the
contributor, for dependants of the contributor, but not
including so much of such a contribution as is deemed by
section 27D to have been expended in making a payment as
mentioned in paragraph 27A(12)(a);
(ii) a contribution under section 65 of the
Superannuation Guarantee (Administration) Act 1992;".

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Industrial Relations Act 1988
After section 90:
Insert:
Commission to have regard to operation of Superannuation
Guarantee legislation when making National Wage Case
decision
"90A. In making a National Wage Case decision, the
Commission must have regard to the operation of:
(a) the Superannuation Guarantee Charge Act 1992; and
(b) the Superannuation Guarantee (Administration) Act
1992.".
Military Superannuation and Benefits Act 1991
Paragraphs 6(1)(c) and (d):
Omit the paragraphs, substitute:
"(c) a member of the Emergency Forces or the Reserve
Forces who is rendering continuous full-time service under
an undertaking to serve for a period of less than 12 months
unless that member has elected not to become a member of the
Scheme under section 61B of the DFRDB Act.".
Section 7:
Omit the section.
Occupational Superannuation Standards Act 1987
Subsection 3(1):
Insert:
" 'employer sponsor', in relation to a superannuation fund,
means an employer who has contributed to the fund for the
benefit of an employee;".
Subsection 10(1):
Omit the subsection, substitute:
"(1) The trustees of a superannuation fund established on
or after 1 July 1992 must, within the prescribed period
after establishment, give the Commissioner the prescribed
information.
"(1AAA) The trustees of an approved deposit fund
established on or after 1 July 1992 must, within the
prescribed period after establishment, give the Commissioner
the prescribed information.".
After subsection 10(2):
Insert:
"(3) If the trustee of a superannuation fund provides the
information prescribed for the purposes of subsection (1) to
the Commissioner, the Commissioner must give notice in
writing to the trustee acknowledging receipt of that
information.".
After subsection 12(3):
Insert:
"(3A) In making a decision under subsection (3) in
relation to a fund and a year of income, the Commissioner
must disregard a breach of a superannuation fund condition
by the fund if:
(a) the trustee of the fund:
(i) notified the Commissioner and all employer sponsors
in relation to the fund of the breach as soon as practicable
after becoming aware of the breach; and
(ii) caused the breach to be rectified within a period of
30 days (or such further period as the Commissioner allows)
after becoming aware of the breach; or
(b) within the period referred to in subparagraph
(a)(ii), moneys in the fund equal in amount to the accrued
benefits of members of the fund at the time of transfer have
been transferred to another fund in respect of which the
Commissioner has given:
(i) notice under subsection (3) stating that the
Commissioner is satisfied that the superannuation fund
conditions have been satisfied in relation to the year of
income; or
(ii) a notice under subsection 13(3) stating that the
fund should be treated as if it had satisfied the conditions
in relation to the year of income;
and the moneys are in such a fund at the time the
Commissioner's decision is made.".
After subsection 18(2):
Insert:
"(2A) Nothing in subsection (2) is to be read as
preventing the Commissioner from publishing a list
containing:
(a) the names of superannuation funds in respect of which
a notice, or a particular kind of notice, has been given by
the Commissioner under section 10, 12 or 13, and the
addresses at which business relating to those funds is
transacted; and
(b) such other information as is reasonably necessary to
enable members of the public to contact a person who has a
function in relation to the fund;
or from disclosing, by any other means, the information
referred to in paragraphs (a) and (b).".
Pay-roll Tax (Territories) Assessment Act 1971
After paragraph 30(3C)(b):
Insert:
"(ba) notified charge amount within the meaning of
section 53 of the Superannuation Guarantee (Administration)
Act 1992; or".
Petroleum Resource Rent Tax Assessment Act 1987
After paragraph 88(7)(d):
Insert:
"(da) notified charge amount within the meaning of
section 53 of the Superannuation Guarantee (Administration)
Act 1992; or".
Sales Tax Assessment Act (No. 1) 1930
After paragraph 32(2D)(c):
Insert:
"(ca) notified charge amount within the meaning of
section 53 of the Superannuation Guarantee (Administration)
Act 1992; or".
Taxation Administration Act 1953
After paragraph 8J(2)(n):
Insert:
"(na) paragraph 76(1)(c) of the Superannuation Guarantee
(Administration) Act 1992; or".
Paragraph 8WA(1)(b):
Omit "(c) or (d)", substitute "(c), (d) or (f)".
Paragraph 8WB(1)(d):
Omit "(d) or (e)", substitute "(d), (e) or (f)".
Paragraph 8WB(1)(e):
Omit "(d) or (e)", substitute "(d), (e) or (f)".
After paragraph 8ZE(3)(g):
Insert:
"(ga) section 59 or 60 of the Superannuation Guarantee
(Administration) Act 1992; or".
Section 14ZQ (after paragraph (e) of the definition of
"delayed administration (beneficiary) objection"):
Insert:
"(ea) subsection 55(3) of the Superannuation Guarantee
(Administration) Act 1992.".
Section 14ZQ (after paragraph (e) of the definition of
"delayed administration (trustee) objection"):
Insert:
"(ea) subsection 55(5) of the Superannuation Guarantee
(Administration) Act 1992.".
Tobacco Charges Assessment Act 1955
After paragraph 27(3C)(c):
Insert:
"(caa) notified charge amount within the meaning of
section 53 of the Superannuation Guarantee (Administration)
Act 1992; or".
Training Guarantee (Administration) Act 1990
Subsection 78(10) (after paragraph (e) of the definition of
"prescribed tax provision"):
Insert:
"(ea) section 53 of the Superannuation Guarantee
(Administration) Act 1992; or".
Wool Tax (Administration) Act 1964
After paragraph 47(3C)(c):
Insert:
"(ca) notified charge amount within the meaning of
section 53 of the Superannuation Guarantee (Administration)
Act 1992; or".