Federal Register of Legislation - Australian Government

Primary content

Determinations/Superannuation as made
Employers are required to pay a fund amount being the entitlement accrued by the employee under the former Superannuation Benefit (Interim Arrangement) Act 1988 and an amount in respect of contributions which would have been paid after 1 July 1990 had the employee joined a fund on that date. The employer is required to pay penalty interest in respect of any period of delay between the date when an amount should have been paid to a fund and the date when it was paid. The determination specifies the formula used to calculate penalty interest during the 2006-2007 financial year.
Administered by: Finance
Exempt from sunsetting by the Legislative Instruments Act 2003 s 54(2) item 42
Registered 28 Jun 2006
Tabling HistoryDate
Tabled HR08-Aug-2006
Tabled Senate08-Aug-2006
Date of repeal 19 Mar 2014
Repealed by Finance (Spent and Redundant Instruments) Repeal Regulation 2014
Enabled by
Authoritative version Superannuation (Productivity Benefit) Act 1988
C2004A03663No. 70, 1988