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SR 1993 No. 52 Regulations as amended, taking into account amendments up to Tax and Superannuation Laws Amendment (Green Army Programme) Regulation 2014
Principal Regulations
Administered by: Treasury
Registered 04 Jul 2014
Start Date 01 Jul 2014
End Date 30 Jun 2015
Date of repeal 15 Sep 2018
Repealed by Superannuation Guarantee (Administration) Regulations 2018
Table of contents.

Description: Commonwealth Coat of Arms

Superannuation Guarantee (Administration) Regulations 1993

Statutory Rules No. 52, 1993 as amended

made under the

Superannuation Guarantee (Administration) Act 1992

Compilation start date:                     1 July 2014

Includes amendments up to:            SLI No. 103, 2014

 

About this compilation

This compilation

This is a compilation of the Superannuation Guarantee (Administration) Regulations 1993 as in force on 1 July 2014. It includes any commenced amendment affecting the legislation to that date.

This compilation was prepared on 1 July 2014.

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of each amended provision.

Uncommenced amendments

The effect of uncommenced amendments is not reflected in the text of the compiled law but the text of the amendments is included in the endnotes.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Modifications

If a provision of the compiled law is affected by a modification that is in force, details are included in the endnotes.

Provisions ceasing to have effect

If a provision of the compiled law has expired or otherwise ceased to have effect in accordance with a provision of the law, details are included in the endnotes.

  

  

  


Contents

1............ Name of Regulations........................................................................... 1

2............ Interpretation....................................................................................... 1

3............ Benefit certificates............................................................................... 2

4............ Notional employer contribution rate: general....................................... 3

5............ Notional employer contribution rate: accumulation benefits................ 3

6............ Notional employer contribution rate: defined benefits......................... 4

6A......... Circumstances in which member taken to be defined benefit member. 9

7............ Certain employees and payments excluded....................................... 10

7AC...... Exclusion of salary or wages under scheduled international social security agreement (Act s 27 (1) (e))                12

7AD...... Salary or wages— general exclusions (Act s 27).............................. 13

7AE....... Approved clearing houses................................................................. 14

7A......... Nominal interest component—rate applicable................................... 14

8............ Lodgment of superannuation guarantee statements........................... 14

9............ Payment of superannuation guarantee charge.................................... 15

9A......... Requirement for offering insurance in respect of death..................... 16

9B......... Contributions under prescribed legislation........................................ 18

9C......... Chosen funds—information to be provided by employee................. 19

9D......... Standard choice form........................................................................ 20

10.......... Employee must be notified of certain shortfall components (Act s 65) 20

10A....... Responses to notice of a shortfall component................................... 21

10B....... Obligation of responsible officers who receive a request from employee 21

10C....... Responses to notice are nominations................................................. 22

10D....... Nomination when no notice has been given under regulation 10...... 23

11.......... Shortfall component not to be paid in certain circumstances............. 23

12.......... Payment of allowances for expenses................................................. 23

13.......... Preferred address for service............................................................. 23

13A....... Change or withdrawal of preferred address for service..................... 24

13B....... Requirement to maintain a preferred address for service................... 25

13C....... Substitute preferred address for service............................................ 25

13D....... Failure to notify change of address................................................... 25

13E........ Service of documents........................................................................ 25

14.......... Annotations on superannuation guarantee statements....................... 26

15.......... Presumption as to signatures............................................................. 26

Schedule 1—Requirement for offering insurance in respect of death        27

Schedule 3—Allowances for expenses                                                    28

Endnotes                                                                                                                                    29

Endnote 1—About the endnotes                                                                            29

Endnote 2—Abbreviation key                                                                                31

Endnote 3—Legislation history                                                                             32

Endnote 4—Amendment history                                                                           34

Endnote 5—Uncommenced amendments [none]                                          36

Endnote 6—Modifications [none]                                                                         36

Endnote 7—Misdescribed amendments [none]                                             36

Endnote 8—Miscellaneous [none]                                                                        36

 


 

1  Name of Regulations

                   These Regulations are the Superannuation Guarantee (Administration) Regulations 1993.

2  Interpretation

                   In these Regulations, unless the contrary intention appears:

Act means the Superannuation Guarantee (Administration) Act 1992.

capital guaranteed fund has the same meaning as in subregulation 1.0.02 (1) of the Corporations Regulations 2001.

charge includes:

                     (a)  superannuation guarantee charge; and

                     (b)  additional superannuation guarantee charge under section 49 or Part 7 of the Act.

effective, in relation to an address, means that the person to whom the address relates will receive documents delivered to the address.

employer contribution rate, in relation to a member of a superannuation scheme, means the rate:

                     (a)  at which contributions relating to the member are paid into the superannuation fund in respect of the scheme by an employer of the member; and

                     (b)  that is expressed as a percentage of his or her ordinary time earnings.

minimum requisite benefit has the same meaning as in the Superannuation Industry (Supervision) Regulations 1994.

preferred address for service has the meaning given by regulation 13.

relevant fund means any of the following:

                     (a)  a complying approved deposit fund;

                     (b)  a complying superannuation fund;

                     (c)  an RSA.

responsible officers means:

                     (a)  in relation to a relevant fund that is a complying approved deposit fund or a complying superannuation fund—the trustees of the fund; and

                     (b)  in relation to a relevant fund that is an RSA—the RSA provider of the RSA.

scheduled international social security agreement has the meaning given by subsection 5 (1) of the Social Security (International Agreements) Act 1999.

shortfall component has the meaning given by section 64 of the Act.

successor fund has the same meaning as in subregulation 1.03 (1) of the Superannuation Industry (Supervision) Regulations 1994.

3  Benefit certificates

             (1)  An employer must obtain a benefit certificate from an actuary:

                     (a)  if the employer is required to lodge a superannuation guarantee statement—on or before the day on which the superannuation guarantee statement for the quarter to which the certificate relates is lodged; or

                     (b)  if the employer is not required to lodge a superannuation guarantee statement—at or before the time ascertained under subsections 10 (3) and (4) of the Act; or

                     (c)  on or before such later date as the Commissioner allows.

             (2)  A benefit certificate must:

                     (a)  include the name of each defined benefit superannuation scheme to which the certificate relates; and

                     (b)  specify, or identify by reference to the governing rules of each scheme to which the certificate relates, the minimum requisite benefit; and

                     (c)  specify:

                              (i)  the notional employer contribution rate in relation to each scheme, or combination of schemes, to which the certificate relates; and

                             (ii)  the class of members of the scheme or schemes to which the notional employer contribution rate relates; and

                     (d)  include a statement to the effect that each notional employer contribution rate referred to in paragraph (c) has been calculated in accordance with these Regulations; and

                     (e)  specify the date of effect of the benefit certificate in relation to each scheme to which the certificate relates; and

                      (f)  include the name, business address and actuarial qualifications of the actuary who issues the certificate; and

                     (g)  include the signature of the actuary and the date on which the certificate is signed.

4  Notional employer contribution rate: general

             (1)  Subject to subregulation (2), the notional employer contribution rate in relation to a class of employees who are members of a defined benefit superannuation scheme is the rate determined in accordance with regulation 5 or 6.

             (2)  If regulation 5 or 6 is not applicable to a class of employees, the notional employer contribution rate for that class is calculated in accordance with a method determined by an actuary, who certifies that the method:

                     (a)  is applicable to the class; and

                     (b)  is consistent with regulation 5 or 6; and

                     (c)  determines a rate that is comparable to the rate at which the employer of the employees must contribute to the superannuation scheme, or schemes, to provide the employees with the minimum requisite benefit.

5  Notional employer contribution rate: accumulation benefits

                   If, in relation to a class of employees who are members of a defined benefit superannuation scheme:

                     (a)  the minimum requisite benefit in respect of each employee in that class is calculated as an accumulation of employer contributions; and

                     (b)  the employer contribution rate used in that calculation is the same for each employee in the class;

the notional employer contribution rate in relation to the class is that employer contribution rate.

6  Notional employer contribution rate: defined benefits

             (1)  For the purposes of this regulation:

DF, in relation to a person:

                     (a)  who has not turned 45—is 0.3; or

                     (b)  who has turned 45 but has not turned 65—is the number that is calculated by multiplying 0.00125 by:

                              (i)  in the case of a person whose age, expressed in months, when he or she withdraws from a superannuation scheme is a whole number of months—the number that is equal to 780 less the number of months; or

                             (ii)  in the case of a person whose age, expressed in months, when he or she withdraws from a superannuation scheme exceeds a whole number of months—the number that is equal to 779 less the number of months; or

                     (c)  who has turned 65—is 0; and

FOTE is:

                     (a)  if a benefit accruing in respect of membership after
30 June 2008 is expressed in the governing rules of a superannuation scheme as a multiple of the annual ordinary time earnings of the person as at the day on which he or she withdraws from the scheme—0.0833; or

                     (b)  if a benefit accruing in respect of membership after 30 June 2008 is expressed in the governing rules of the scheme as a multiple of the average annual ordinary time earnings of the person in the period of 3 years ending on the day on which he or she withdraws from the scheme—0.09; or

                     (c)  if a benefit accruing in respect of membership after
30 June 2008 is expressed in those governing rules as a multiple of the average annual ordinary time earnings of the person in a particular number of years of membership of the person ending on the day on which he or she withdraws from the scheme:

                           

                            where:

A is the number of years specified in the governing rules of the scheme ending on the day on which the person withdraws from the scheme.

FSAL is:

                     (a)  if SAL is the annual salary of the person, calculated in accordance with the governing rules of the scheme applicable as at 30 June 1992, as at the day on which he or she withdraws from the scheme—0.0833; or

                     (b)  if SAL is the average annual salary of the person in the period of 3 years ending on the day on which he or she withdraws from the scheme, calculated in accordance with the governing rules of the scheme applicable as at 30 June 1992—0.09; or

                     (c)  if SAL is the average annual salary of the person in a number of years, specified in the governing rules of the scheme, ending on the day on which he or she withdraws from the scheme, calculated in accordance with the governing rules of the scheme applicable as at 30 June 1992:

                           

                            where:

A is the number of years specified in the governing rules of the scheme ending on the day on which the person withdraws from the scheme.

MB has the same meaning as in subregulation (5); and

MCR, in relation to a member of a superannuation scheme, is the rate at which contributions are paid by the member into a superannuation fund in respect of the scheme for the period from 1 July 2008, being a rate that is expressed, for the purposes of the governing rules of the scheme, as a percentage of his or her annual ordinary time earnings.

MRB means the minimum requisite benefit in respect of the person.

NM, in relation to contributions to a superannuation scheme in respect of a person that are made after 30 June 2008, is:

                     (a)  in the case of a person who withdraws from the scheme at the end of a period that is a whole number of months after the day on which the first contribution was made—that whole number; and

                     (b)  in the case of a person who withdraws from the scheme at the end of a period that exceeds a whole number of months after the day on which the first contribution was made—the number that is equal to the sum of:

                              (i)  that whole number; and

                             (ii)  the fraction that is calculated by dividing the number of days in the month in which the person withdrew from the scheme, up to and including the day of withdrawal, by the total number of days in that month; and

NM1, in relation to contributions to a superannuation scheme in respect of a person that are made between 1 July 1992 and 30 June 2008, is:

                     (a)  if the number of months from the day on which the first contribution was made to 30 June 2008 is a whole number—that whole number; and

                     (b)  if the number of months from the day on which the first contribution was made to 30 June 2008 exceeds a whole number—the number that is equal to the sum of:

                              (i)  the whole number; and

                             (ii)  the fraction that is calculated by dividing the number of days in the month in which the first contribution was made, from the day the first contribution was made to the end of the last day of the month, by the total number of days in that month.

PAB1 means that part of the minimum requisite benefit that accrued to the person before 1 July 1992, calculated in accordance with subregulation (6).

PAB2 means that part of the minimum requisite benefit that accrued to the person between 1 July 1992 and 30 June 2008, calculated in accordance with subregulation (7).

OTE is:

                     (a)  if a benefit accruing in respect of the period from 1 July 2008 is expressed in the governing rules of a superannuation scheme as a multiple of the annual ordinary time earnings of a member of that scheme as at the day on which he or she withdraws from the scheme—his or her annual rate of ordinary time earnings as at that day; or

                     (b)  if a benefit accruing in respect of the period from 1 July 2008 is expressed in the governing rules of the scheme as a multiple of the average annual ordinary time earnings of a member of the scheme in a period referred to in paragraph (b) or (c) of the definition of FOTE—his or her average annual rate of ordinary time earnings in the relevant period.

SAL is the annual salary of the member on the day on which he or she withdraws from the scheme, calculated in accordance with the governing rules of the scheme applicable as at 30 June 1992, or if a benefit is expressed in the governing rules of the scheme applicable as at 30 June 1992 as a multiple of the annual salary of the member averaged over a period, his or her average annual rate of salary in the relevant period.

SAL1 is the amount that would have been SAL if the member had withdrawn from the scheme on 30 June 1992.

TCR has the same meaning as in subregulation (4); and

TR, in relation to a complying superannuation scheme, is the rate of tax payable in respect of the scheme in relation to the low tax component (within the meaning of the Income Tax Assessment Act 1997) of the taxable income of the scheme.

             (2)  The notional employer contribution rate in relation to a defined benefit superannuation scheme in respect of a class of employees is calculated in accordance with this regulation if:

                     (a)  MCR and TCR are greater than 0, and have not changed since 1 July 1992; and

                     (b)  MCR and TCR are the same in respect of each employee in the class; and

                     (c)  TR has not changed since 1 July 2008; and

                     (d)  the definition of SAL in the governing rules of the scheme did not change between 1 July 1992 and 30 June 2008; and

                     (e)  no part of the minimum requisite benefit constitutes an element untaxed in the fund of the taxable component (within the meaning of the Income Tax Assessment Act 1997); and

                      (f)  the benefit certificate to which the notional employer contribution rate relates is in respect of a single superannuation scheme; and

                     (g)  the date of effect of the benefit certificate is on or after 1 July 2008; and

                     (h)  the minimum requisite benefit as at 30 June 2008 in respect of each employee in the class was equal to the amount calculated using the formula:

                           

                            with the values of SAL and DF determined as at 30 June 2008 and the value of A calculated in accordance with subregulation (6); and

                      (i)  the minimum requisite benefit accruing in respect of the period from 1 July 2008 in respect of each employee in the class is prescribed in the governing rules of the scheme as a multiple of:

                              (i)  the annual ordinary time earnings of the employee as at the day when he or she withdraws from the fund; or

                             (ii)  the average annual ordinary time earnings of the employee in a period ending when he or she withdraws from the scheme.

             (3)  The notional employer contribution rate in relation to a class of employees specified in a benefit certificate relating to a defined benefit superannuation scheme is calculated using the formula:

             (4)  TCR is calculated using the formula:

                  

             (5)  MB is calculated using the formula:

                  

             (6)  PAB1 is calculated using the formula:

                  

where:

A is the lesser of:

                     (a)  the amount of the benefit vested in the member as at 30 June 1992 in accordance with the governing rules of the superannuation scheme; and

                     (b)  the amount of the benefit that has accrued in respect of the member as at 30 June 1992 in accordance with those governing rules.

             (7)  PAB2 is calculated using the formula:

                  

6A  Circumstances in which member taken to be defined benefit member

             (1)  For paragraph 6AA(b) of the Act, subregulations (2) and (3) set out circumstances in which a member of a superannuation fund is to be taken to be a defined benefit member for subsection 19(2CA) of the Act.

             (2)  A circumstance is that the member:

                     (a)  is a member of the scheme established under the Military Superannuation and Benefits Act 1991 (the military superannuation scheme); or

                     (b)  holds an interest, as a non‑member spouse within the meaning of section 90MD of the Family Law Act 1975, in the military superannuation scheme; or

                     (c)  has a preserved benefit in the military superannuation scheme; or

                     (d)  has an ancillary account in the military superannuation scheme; or

                     (e)  both:

                              (i)  is a member of the scheme established under the Defence Force Retirement and Death Benefits Act 1973; and

                             (ii)  has an ancillary account in the military superannuation scheme.

             (3)  A circumstance is that the member:

                     (a)  holds an interest, as a non‑member spouse within the meaning of section 90MD of the Family Law Act 1975, in a superannuation scheme established under the Superannuation Act 1976 or the Superannuation Act 1990; or

                     (b)  has made an election under section 137 of the Superannuation Act 1976; or

                     (c)  is a preserved benefit member within the meaning of the Public Sector Superannuation Scheme Trust Deed, as in force from time to time.

7  Certain employees and payments excluded

             (1)  For the purposes of paragraph 27 (1) (d) of the Act, each of the following employees is a prescribed employee:

                     (a)  an employee who is the holder of an executive (overseas) visa or entry permit (code number 413) granted under the Migration Regulations as in force in the period from the beginning of 19 December 1989 to the end of 31 January 1993;

                     (b)  an employee who is the holder of a Class 413 (executive (overseas)) visa or entry permit granted under the Migration (1993) Regulations;

                     (c)  an employee who has been appointed by a company operating in Australia to be the national managing executive or deputy national managing executive or a state manager and who is the holder of:

                              (i)  a Subclass 456 (Business (Short Stay)) visa; or

                             (ii)  a Subclass 956 (Electronic Travel Authority) (Business Entrant—Long Validity)) visa; or

                            (iii)  a Subclass 977 (Electronic Travel Authority) (Business Entrant—Short Validity)) visa;

                     (d)  an employee who is the holder of a visa referred to in paragraph (c) if:

                              (i)  the employee:

                                        (A)  holds a position as a senior executive of a company operating in Australia; or

                                        (B)  is establishing a business activity in Australia on behalf of the employer; and

                             (ii)  the employee’s position carries substantial executive responsibility; and

                            (iii)  the employee’s qualifications for the position are appropriate; and

                            (iv)  the employee’s position is a full‑time position;

                     (e)  an employee who is the holder of a Subclass 457 (Business (Long Stay)) visa if:

                              (i)  the employee has been appointed by a company operating in Australia to be the national managing executive or deputy national managing executive or a state manager; and

                             (ii)  the employee was nominated as mentioned in paragraph 457.223 (2) (c), (4) (d) or (5) (d) of Schedule 2 to the Migration Regulations 1994 or identified as mentioned in subparagraph 457.223 (3) (b) (i) of that Schedule;

                      (f)  an employee who is the holder of a Subclass 457 (Business (Long Stay)) visa if:

                              (i)  the employee holds a position as a senior executive of a company operating in Australia; and

                             (ii)  the employee was nominated as mentioned in paragraph 457.223 (2) (c), (4) (d) or (5) (d) of Schedule 2 to the Migration Regulations 1994 or identified as mentioned in subparagraph 457.223 (3) (b) (i) of that Schedule; and

                            (iii)  the employee’s position carries substantial executive responsibility; and

                            (iv)  the employee’s qualifications for the position are appropriate; and

                             (v)  the employee’s position is a full‑time position;

                     (g)  an employee who is the holder of a Subclass 457 (Business (Long Stay)) visa if:

                              (i)  the employee is establishing a business activity in Australia on behalf of the employer; and

                             (ii)  the employee’s position carries substantial executive responsibility; and

                            (iii)  the employee’s qualifications for the position are appropriate; and

                            (iv)  the employee’s position is a full‑time position.

             (2)  For the purposes of paragraph 27 (1) (e) of the Act, payments of salary or wages made under the employment program of the Commonwealth that is known as the Community Development Employment Program are prescribed.

7AC  Exclusion of salary or wages under scheduled international social security agreement (Act s 27 (1) (e))

                   For paragraph 27 (1) (e) of the Act, payments of salary or wages are prescribed if a scheduled international social security agreement provides that the employer to which the salary or wages relate is not subject to the Act in relation to the work for which the salary or wages were paid.

7AD  Salary or wages— general exclusions (Act s 27)

             (1)  For paragraph 27 (1) (e) of the Act, the salary and wages set out in the following table are prescribed.

 

Item

Salary or wages

1

Salary or wages paid to an employee for a period of parental leave

2

Salary or wages:

(a) paid to an employee who is engaging in an eligible community service activity; and

(b) paid by the employee’s usual employer while the employee is absent from his or her usual employment

3

Salary or wages:

(a) paid to an employee who is undertaking service with the Australian Defence Force (for example, undertaking service in the Defence Force Reserves); and

(b) paid by the employee’s usual employer while the employee is absent from his or her usual employment

4

Salary or wages consisting of a payment of green army allowance (within the meaning of the Social Security Act 1991)

             (2)  Item 2 of the table in subregulation (1) does not apply to the salary or wages of an employee who engages in the eligible community service activity in the capacity of an employee of the employer that carries on the activity.

             (3)  Item 3 of the table in subregulation (1) does not apply to salary or wages paid by the Australian Defence Force (other than salary or wages to which section 29 of the Act applies).

             (4)  Items 2 and 3 of the table in subregulation (1) do not apply to a payment relating to:

                     (a)  annual leave; or

                     (b)  sick leave; or

                     (c)  long service leave;

that is paid in relation to the period during which the employee is engaged in the relevant activity or performing the relevant work.

             (5)  In this regulation:

eligible community service activity has the same meaning as in subsection 109 (1) of the Fair Work Act 2009.

Note:          Jury service is an eligible community service activity.

parental leave includes any of the following:

                     (a)  maternity leave;

                     (b)  early paid leave for an expectant mother if the employer is unable to transfer her to a safe job;

                     (c)  paternity leave;

                     (d)  pre‑adoption leave;

                     (e)  adoption leave.

7AE  Approved clearing houses

                   For subsection 79A(3) of the Act, each of the following bodies is an approved clearing house:

                     (a)  the Department administered by the Minister administering the Human Services (Medicare) Act 1973;

                     (b)  the Australian Taxation Office.

7A  Nominal interest component—rate applicable

                   For the purposes of subsection 31 (1) of the Act, the rate applicable is 10% per annum.

8  Lodgment of superannuation guarantee statements

             (1)  A superannuation guarantee statement must be lodged:

                     (a)  if the Commissioner gives notice to an employer specifying the address to which the statement must be sent—at that address; and

                     (b)  if paragraph (a) does not apply—with an officer authorised by the Commissioner to receive superannuation guarantee statements at an office of the Australian Taxation Office.

             (2)  A superannuation guarantee statement must specify matters set out in the statement in sufficient detail to allow proper consideration of the statement.

             (3)  Unless the Commissioner allows otherwise, an attachment to a superannuation guarantee statement must:

                     (a)  be endorsed with the words:

“This is an attachment of (insert the number of pages) pages referred to in the superannuation guarantee statement (insert a description of the statement) signed
by (insert ‘me’ or ‘us’) and dated (insert the date of signing)”; and

                     (b)  be signed by, or on behalf of, the employer making the statement; and

                     (c)  be dated by each person signing the statement; and

                     (d)  if the attachment has more than 1 page, have the pages numbered consecutively beginning with ‘1’.

9  Payment of superannuation guarantee charge

             (1)  Charge is payable in Australian currency in cash, or by cheque, bank draft or money order:

                     (a)  at an office of the Australian Taxation Office to an officer authorised by the Commissioner to receive payment of charge in the form concerned; or

                     (b)  by deposit to the credit of the Commissioner, or of a Deputy Commissioner, at a branch of the Reserve Bank of Australia; or

                     (c)  at an Australian diplomatic or consular mission in a foreign country to a diplomatic or consular officer authorised by the Commissioner to receive payment of charge in the form concerned.

             (2)  An officer referred to in paragraph (1) (a) or (c) who receives payment of charge must, on request, issue a receipt for the payment.

             (3)  Payment of an amount by cheque is taken not to have occurred if the cheque is not honoured on presentation.

9A  Requirement for offering insurance in respect of death

             (1)  For paragraph 32C(2)(d) of the Act, for a MySuper member, other than a member who is a defined benefit member, the requirement is that insurance be provided by the fund in the event of the death of the member:

                     (a)  for a person of an age in an age range mentioned in an item in Schedule 1—at the level mentioned in the item or higher; or

                     (b)  for a person who has not attained the age of 56 years—at a premium of at least $0.50 per week, or the equivalent.

          (1A)  The provision, by a regulated superannuation fund, of insurance in respect of death in accordance with subregulation (1) is subject to such reasonable conditions as the trustees of the fund determine.

          (1B)  However, if a MySuper member, other than a member who is a defined benefit member, has elected that insurance in relation to death not be provided, or that insurance in relation to death be provided at a lower level than provided for in subregulation (1), the requirement is that insurance be offered by the fund in the event of the death of the member:

                     (a)  for a person of an age in an age range mentioned in an item in Schedule 1—at the level mentioned in the item or higher; or

                     (b)  for a person who has not attained the age of 56 years—at a premium of at least $0.50 per week, or the equivalent.

          (1C)  For paragraph 32C(2)(e) of the Act, for a defined benefit member, or a member other than a MySuper member, the requirement is that insurance be offered by the fund in the event of the death of the member:

                     (a)  for a person of an age in an age range mentioned in an item in Schedule 1—at the level mentioned in the item or higher; or

                     (b)  for a person who has not attained the age of 56 years—at a premium of at least $0.50 per week, or the equivalent; or

                     (c)  if the contribution is made to a defined benefit superannuation scheme on behalf of a defined benefit member—that provides a death benefit with a future service component that is at least equivalent to the level of insurance in relation to death mentioned in paragraph (a).

             (2)  The requirement in subregulation (1), (1B) or (1C) does not apply to an employer:

                     (a)  if, before 1 July 2005 and on or before 30 June 2008, the fund to which the employer contributes in respect of an employee does not meet the requirement—while the employer continues to contribute to the fund, or a successor fund, in respect of an employee during that period; or

                     (b)  if, on or after 1 July 2005, the employer is making contributions under a Federal award in respect of an employee to a fund that does not meet the requirement—to the extent that the employer continues to contribute to a fund under that award in respect of the employee; or

                     (c)  if the employer makes contributions to an RSA on behalf of an employee—insofar as the requirement relates to the employee; or

                     (d)  if the employer makes contributions to a capital guaranteed fund on behalf of an employee—insofar as the requirement relates to the employee; or

                     (e)  insofar as the requirement relates to an employee in respect of whom an arrangement by the employer results in the provision of insurance cover that includes death cover:

                              (i)  other than with the fund that the employer will contribute to if the employee does not make a choice; and

                             (ii)  at a level that is at least equivalent to the level mentioned in subregulation (1), (1B) or (1C); and

                            (iii)  that does not provide for a potential benefit to the employer following the death of the employee; or

                      (f)  if, due to a particular employee’s health, occupation, hours worked or other circumstances determined by an insurer, the insurance requirement mentioned in subregulation (1), (1B) or (1C) is not available in respect of the employee from the fund normally used by the employer; or

                     (g)  if, in respect of an employee, the employer makes contributions:

                              (i)  to a fund or successor fund governed by rules that, on 11 March 2005, determined that an amount of not less than $50 000 will be payable in respect of the death of an employee; and

                             (ii)  that were continuing on, or commenced after, 11 March 2005.

9B  Contributions under prescribed legislation

                   For subsection 32C(9) of the Act, a contribution to a fund by an employer for the benefit of an employee is made in compliance with the choice of fund requirements if the contribution is made under a law set out in an item in the following table during the period set out in the item.

 

Contributions under prescribed legislation

Item

Contributions made under the …

during the period from …

1

Parliamentary Superannuation Act 2004

1 July 2005 onwards

2

First State Superannuation Act 1992 (NSW)

1 July 2005 onwards

3

Emergency Services Superannuation Act 1986 (Vic.)

1 July 2005 onwards

4

Parliamentary Salaries and Superannuation Act 1968 (Vic.)

1 July 2005 onwards

5

State Employees Retirement Benefits Act 1979 (Vic.)

1 July 2005 onwards

6

State Superannuation Act 1988 (Vic.)

1 July 2005 onwards

7

Transport Superannuation Act 1988 (Vic.)

1 July 2005 onwards

8

Local Government Act 2009 (Qld)

1 July 2010 onwards

9

Coal Industry Superannuation Act 1989 (WA)

1 July 2005 onwards

10

Fire and Emergency Services Superannuation Act 1985 (WA)

1 July 2005 onwards

11

State Superannuation Act 2000 (WA)

1 July 2005 onwards

12

Electricity Corporations Act 1994 (SA)

1 July 2005 onwards

13

Local Government Act 1999 (SA)

1 July 2005 onwards

14

Southern State Superannuation Act 2009 (SA)

1 August 2009 onwards

15

Public Sector Superannuation Reform Act 1999 (Tas.)

1 July 2005 onwards

16

Retirement Benefits (Parliamentary Superannuation) Regulations 2012 (Tas.)

25 December 2012 onwards

17

Retirement Benefits (State Fire Commission Superannuation Scheme) Act 2005 (Tas.)

1 July 2005 onwards

18

Retirement Benefits (Tasmanian Ambulance Service Superannuation Scheme) Act 2006 (Tas.)

1 July 2005 onwards

9C  Chosen funds—information to be provided by employee

                   For subparagraph 32FA (1) (a) (ii), the following information is prescribed:

                     (a)  the employee’s account name in the fund;

                     (b)  if the fund uses a number or other unique identifier to refer to the employee’s account—the number or identifier that relates to the account;

                     (c)  the full name of the fund;

                     (d)  if the fund has an Australian Business Number—the number;

                     (e)  a written statement that complies with subsection 25 (1) of the Act from the trustee of the fund;

                      (f)  if the fund is a self managed superannuation fund under section 17A of the Superannuation Industry (Supervision) Act 1993—evidence from the Australian Taxation Office that the fund is a regulated superannuation fund;

                     (g)  information concerning the method of payment for the employee’s contributions, and details necessary to make the payment;

                     (h)  if the fund uses a number or other unique identifier to refer to its superannuation products—the number or identifier that relates to the product provided to the employee;

                      (i)  if the employer uses a number or other unique identifier to refer to the employee—the number or identifier that relates to the employee.

9D  Standard choice form

                   For paragraphs 32P (1) (e) and (g) of the Act, the standard choice form is the form approved for those paragraphs under section 388‑50 of Schedule 1 to the Taxation Administration Act 1953.

10  Employee must be notified of certain shortfall components (Act s 65)

             (1)  The Commissioner must give written notice to an employee if the employee’s shortfall component exceeds $20.

             (2)  The Commissioner may give written notice to an employee if the employee’s shortfall component is equal to or less than $20.

             (3)  A notice must:

                     (a)  state the date of the notice; and

                     (b)  state the name of the employer; and

                     (c)  state the amount, or the sum of the amounts, of the shortfall component.

             (4)  A notice may also specify a relevant fund for subregulation 10A (5).

             (5)  The Commissioner may give more than 1 notice under this regulation.

10A  Responses to notice of a shortfall component

             (1)  This regulation applies to an employee who receives a notice under regulation 10.

             (2)  If the employee is under 55 and has retired from the workforce because of permanent incapacity or permanent invalidity, the employee must lodge the documents mentioned in paragraph 66 (b) of the Act.

             (3)  If the employee has died, the legal personal representative of the deceased employee must lodge:

                     (a)  written notice of the death, signed by the legal personal representative; and

                     (b)  a copy of the death certificate of the deceased employee.

             (4)  If subregulations (2) and (3) do not apply, and the notice does not specify a relevant fund, the employee may:

                     (a)  request in writing the responsible officers of a relevant fund to collect from the Commissioner the amount, or the sum of the amounts, of the shortfall component; or

                     (b)  lodge a written nomination of a relevant fund.

             (5)  If subregulations (2) and (3) do not apply, and the notice specifies a relevant fund, the employee may:

                     (a)  lodge a written nomination of another relevant fund; or

                     (b)  if the employee wishes to have the amount, or the sum of the amounts, of the shortfall component paid into the relevant fund specified in the notice, do nothing.

10B  Obligation of responsible officers who receive a request from employee

             (1)  This regulation applies if the responsible officers of a relevant fund receive a request under paragraph 10A (4) (a) or 10D (a).

             (2)  The responsible officers must:

                     (a)  give the employee written notice of receipt of the request; and

                     (b)  specify in the notice the date of its receipt.

Penalty:  5 penalty units.

          (2A)  An offence against subregulation (2) is an offence of strict liability.

Note:          For strict liability, see section 6.1 of the Criminal Code.

             (3)  If the responsible officers decline to comply with the request, the responsible officers must notify the employee within 14 days after receiving the request.

Penalty:  5 penalty units.

          (3A)  An offence against subregulation (3) is an offence of strict liability.

Note:          For strict liability, see section 6.1 of the Criminal Code.

             (4)  If the responsible officers agree to comply with the request, the responsible officers must lodge the request, or a copy of it, at an office of the Australian Taxation Office, within:

                     (a)  14 days after receiving the request; or

                     (b)  a further period determined by the Commissioner in writing.

                   Penalty:     5 penalty units.

             (5)  An offence against subregulation (4) is an offence of strict liability.

Note:          For strict liability, see section 6.1 of the Criminal Code

10C  Responses to notice are nominations

             (1)  If a request, or a copy of the request, is lodged by the responsible officers of a relevant fund under subregulation 10B (4), the employee is taken to have nominated the fund specified in the request for paragraph 65 (1) (a) of the Act.

             (2)  A written nomination of a relevant fund lodged under paragraph 10A (4) (b), (5) (a) or 10D (b) is a nomination for paragraph 65 (1) (a) of the Act.

             (3)  If a notice given under regulation 10 specifies a relevant fund, and the employee does not otherwise nominate another relevant fund within 28 days after the date of the notice, the employee is taken, for paragraph 65 (1) (a) of the Act, to have nominated the relevant fund specified in the notice.

10D  Nomination when no notice has been given under regulation 10

                   Whether or not the Commissioner has given an employee a notice under regulation 10, the employee may:

                     (a)  request in writing the responsible officers of a relevant fund to collect from the Commissioner the amount, or
the sum of the amounts, of the employee’s shortfall component; or

                     (b)  lodge, at an office of the Australian Taxation Office, a written nomination of a relevant fund.

11  Shortfall component not to be paid in certain circumstances

                   The Commissioner must not pay the amount of a shortfall component in respect of an employee unless sufficient information is reasonably available to the Commissioner to allow him or her to identify the employee.

12  Payment of allowances for expenses

             (1)  Subject to subregulation (2), a person required by the Commissioner to attend before the Commissioner must be paid an amount, or amounts, of allowances for expenses in relation to the attendance in accordance with Schedule 3.

             (2)  Allowances for expenses are not payable to a person attending before the Commissioner in the capacity of employer, employee or person representing an employer.

13  Preferred address for service

             (1)  An address in Australia used by or associated with a person is a preferred address for service of the person if:

                     (a)  it is of one of the following kinds of address:

                              (i)  a physical address;

                             (ii)  a postal address;

                            (iii)  an electronic address; and

Note 1:       An address may be both a physical address and a postal address (eg. a street address).

Note 2:       The following are examples of an electronic address:

(a)    an e‑mail address;

(b)    a secure website that the person can access to obtain a document.

                     (b)  the person has given it to the Commissioner as an address for the service of documents by the Commissioner under the Act or these Regulations; and

                     (c)  the designation of the address or other circumstances indicate that the person wishes the address to be used by the Commissioner in preference to other addresses of the person, whether generally or in specific circumstances.

             (2)  The designation of an address in a form or correspondence as an ‘address for service’, a ‘preferred address’, an ‘address for correspondence’ or similar term satisfies paragraph (1) (c).

13A  Change or withdrawal of preferred address for service

             (1)  A person may change or withdraw a preferred address for service only by giving the Commissioner notice in accordance with this regulation.

             (2)  The notice must state whether or not the former address is still effective.

             (3)  The notice must be given to the Commissioner in one of the following ways:

                     (a)  orally, including by telephone;

                     (b)  in writing, including electronically;

                     (c)  any other way approved by the Commissioner in writing.

             (4)  If the person is required to maintain a preferred address for service under the Act or these Regulations, the person may withdraw a preferred address for service only if another effective preferred address for service that is a postal address remains.

             (5)  If the person is required to maintain a preferred address for service under the Act or these Regulations, and a preferred address for service becomes ineffective, the person must change or withdraw the ineffective address within 28 days.

13B  Requirement to maintain a preferred address for service

                   If a person is required to give the Commissioner a preferred address for service for a purpose (for example, by section 33 of the Act), the person must subsequently maintain a preferred address for service for the purpose.

13C  Substitute preferred address for service

             (1)  This regulation applies if:

                     (a)  a person has not given the Commissioner a preferred address for service; or

                     (b)  the Commissioner is satisfied that none of a person’s preferred addresses for service is effective.

             (2)  If the Commissioner has a record of another address relating to the person (whether or not a physical address), and it appears to the Commissioner that it is likely that the address is effective, the Commissioner may treat that address as the person’s preferred address for service for all purposes under the Act and these Regulations.

13D  Failure to notify change of address

                   A person whose preferred address for service is no longer effective, and who has not changed or withdrawn the address under regulation 13A, may not plead the fact that the address was not effective as a defence in any proceedings instituted against the person under the Act or these Regulations.

13E  Service of documents

             (1)  The Commissioner may serve a document on a person for the purposes of the Act and these Regulations by:

                     (a)  if the person has given a preferred address for service that is a physical address—leaving a copy of the document at that address; or

                     (b)  if the person has given a preferred address for service that is a postal address—posting a copy of the document to that address; or

                     (c)  if the person has given a preferred address for service that is an electronic address—delivering an electronic copy of the document to that address.

             (2)  This regulation does not affect the operation of any other law of the Commonwealth, or any law of a State or Territory, that deals with the service of documents.

Note:          For an example of another law that deals with the service of documents, see sections 28A and 29 of the Acts Interpretation Act 1901.

14  Annotations on superannuation guarantee statements

                   If the Commissioner, or a person employed in the Australian Tax Office, acting in the performance of his or her duties, annotates a superannuation guarantee statement, he or she must use ink of a colour that is different from the colour of the ink used to make the statement.

15  Presumption as to signatures

             (1)  Judicial notice must be taken of the names and signatures of the persons who are, or were at any time, the Commissioner, a Second Commissioner, a Deputy Commissioner or a delegate of the Commissioner.

             (2)  A certificate, notice or other document bearing the written, printed or stamped name (including a facsimile of the signature) of a person who is, or was at any time, the Commissioner, a Second Commissioner, a Deputy Commissioner or a delegate of the Commissioner in the place of the person’s signature is taken to have been duly signed by the person, unless it is proved that the document was issued without authority.


Schedule 1Requirement for offering insurance in respect of death

(regulation 9A)

 

Item

Age range

Level of insurance in respect of death

1

from 20 to 34

$50 000

2

from 35 to 39

$35 000

3

from 40 to 44

$20 000

4

from 45 to 49

$14 000

5

from 50 to 55

$7 000

Schedule 3Allowances for expenses

(subregulation 12 (1))

  

1                 A person attending before the Commissioner because of his or her professional, scientific or other special skill or knowledge must be paid:

                     (a)  if the person is remunerated in his or her occupation by wages, salary or fees—an amount equal to the amount of wages, salary or fees not paid to the person because of his or her attendance; and

                     (b)  in any other case—an amount of $100 for each day on which he or she attends.

2                 A person attending before the Commissioner, other than a person to whom clause 1 applies, must be paid:

                     (a)  if the person is remunerated in his or her occupation by wages, salary or fees—an amount equal to the amount of wage, salary or fees not paid to the person because of his or her attendance; and

                     (b)  in any other case—an amount of $60 for each day on which he or she so attends.

3                 A person attending before the Commissioner must be paid a reasonable amount for allowances for:

                     (a)  transport between the usual place of residence of the person and the place that he or she attends for that purpose; and

                     (b)  if he or she is required to be absent overnight from his or her usual place of residence—meals and accommodation;

up to a daily maximum of $400.


Endnotes

Endnote 1—About the endnotes

The endnotes provide details of the history of this legislation and its provisions. The following endnotes are included in each compilation:

 

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

Endnote 5—Uncommenced amendments

Endnote 6—Modifications

Endnote 7—Misdescribed amendments

Endnote 8—Miscellaneous

 

If there is no information under a particular endnote, the word “none” will appear in square brackets after the endnote heading.

 

Abbreviation key—Endnote 2

The abbreviation key in this endnote sets out abbreviations that may be used in the endnotes.

 

Legislation history and amendment history—Endnotes 3 and 4

Amending laws are annotated in the legislation history and amendment history.

 

The legislation history in endnote 3 provides information about each law that has amended the compiled law. The information includes commencement information for amending laws and details of application, saving or transitional provisions that are not included in this compilation.

 

The amendment history in endnote 4 provides information about amendments at the provision level. It also includes information about any provisions that have expired or otherwise ceased to have effect in accordance with a provision of the compiled law.

 

Uncommenced amendments—Endnote 5

The effect of uncommenced amendments is not reflected in the text of the compiled law but the text of the amendments is included in endnote 5.

 

Modifications—Endnote 6

If the compiled law is affected by a modification that is in force, details of the modification are included in endnote 6.

 

Misdescribed amendments—Endnote 7

An amendment is a misdescribed amendment if the effect of the amendment cannot be incorporated into the text of the compilation. Any misdescribed amendment is included in endnote 7.

 

Miscellaneous—Endnote 8

Endnote 8 includes any additional information that may be helpful for a reader of the compilation.

 

Endnote 2—Abbreviation key

 

ad = added or inserted

pres = present

am = amended

prev = previous

c = clause(s)

(prev) = previously

Ch = Chapter(s)

Pt = Part(s)

def = definition(s)

r = regulation(s)/rule(s)

Dict = Dictionary

Reg = Regulation/Regulations

disallowed = disallowed by Parliament

reloc = relocated

Div = Division(s)

renum = renumbered

exp = expired or ceased to have effect

rep = repealed

hdg = heading(s)

rs = repealed and substituted

LI = Legislative Instrument

s = section(s)

LIA = Legislative Instruments Act 2003

Sch = Schedule(s)

mod = modified/modification

Sdiv = Subdivision(s)

No = Number(s)

SLI = Select Legislative Instrument

o = order(s)

SR = Statutory Rules

Ord = Ordinance

Sub‑Ch = Sub‑Chapter(s)

orig = original

SubPt = Subpart(s)

par = paragraph(s)/subparagraph(s)

/sub‑subparagraph(s)

 

 

Endnote 3—Legislation history

 

Number and year

Gazettal or FRLI registration

Commencement

Application, saving and transitional provisions

1993 No. 52

28 Apr 1993

28 Apr 1993

 

1996 No. 148

5 July 1996

5 July 1996

1999 No. 316

15 Dec 1999

1 Jan 2000

2001 No. 87

10 May 2001

10 May 2001

2001 No. 210

16 Aug 2001

16 Aug 2001

2001 No. 214

17 Aug 2001

1 Jan 2002

2001 No. 289

5 Oct 2001

5 Oct 2001

2001 No. 321

15 Oct 2001

15 Dec 2001

2003 No. 49

8 Apr 2003

1 July 2003

2005 No. 25

14 Mar 2005 (see F2005L00634)

1 July 2005

2005 No. 141

17 June 2005 (see F2005L01454)

rr. 1–3 and Schedule 1: 1 July 2005
Remainder: 1 July 2006

2005 No. 150

30 June 2005 (see F2005L01673)

rr. 1–3 and Schedule 1: 1 July 2005
Remainder: 1 July 2006

2006 No. 62

22 Mar 2006 (see F2006L00798)

23 Mar 2006

2006 No. 215

14 Aug 2006 (see F2006L02594)

15 Aug 2006

2006 No. 216

14 Aug 2006 (see F2006L02613)

rr. 1–10 and Schedules 1–7: 14 Sept 2006 (see r. 2 (a))
rr. 11–13 and Schedule 8: 1 Jan 2007 (see r. 2 (b))

2006 No. 260

5 Oct 2006 (see F2006L03264)

6 Oct 2006

2007 No. 73

2 Apr 2007 (see F2007L00821)

1 July 2007

r. 3

2008 No. 132

25 June 2008 (see F2008L02259)

1 July 2008

2009 No. 157

25 June 2009 (see F2009L02539)

1 July 2009

r. 4

2010 No. 140

18 June 2010 (see F2010L01577)

1 July 2010 (see r. 2)

2011 No. 120

30 June 2011 (see F2011L01364)

1 July 2011

26, 2013

1 Mar 2013 (see F2013L00395)

Sch 2: 1 Jan 2014

155, 2013

28 June 2013 (see F2013L01246)

Sch 1 (item 89): 1 Jan 2014

6, 2014

19 Feb 2014 (see F2014L00159)

Sch 2 and 3: 20 Feb 2014

103, 2014

27 June 2014 (see F2014L00842)

Sch 1 (item 1): 1 July 2014 (see s 2)

 

Endnote 4—Amendment history

 

Provision affected

How affected

r. 1......................................

rs. 1999 No. 316

r. 2......................................

am. 2001 Nos. 87, 214 and 289; 2005 No. 25; 2008 No. 132

r. 3......................................

am. 2008 No. 132

r. 5......................................

am. 2008 No. 132

r. 6......................................

am. 2007 No. 73; 2008 No. 132

r. 6A....................................

ad. 2003 No. 49

 

rep. 2006 No. 216

 

ad No 155, 2013

r. 7......................................

am. Act No. 96, 1999

r. 7AA.................................

ad. 1999 No. 316

 

rep. 2006 No. 216

r. 7AB.................................

ad. 2001 No. 210

 

rep. 2006 No. 216

r. 7AC.................................

ad. 2001 No. 214

r. 7AD.................................

ad. 2009 No. 157

 

am No 103, 2014

r. 7AE.................................

ad. 2010 No. 140

 

am. 2011 No. 120

 

rs No 6, 2014

r. 7A....................................

ad. 1996 No. 148

r. 8A....................................

ad. 1996 No. 148

 

rep. 2001 No. 87

r. 9A....................................

ad. 2005 No. 25

 

am. 2005 No. 141; 2005 No. 150; No 26, 2013

Note to r. 9A.......................

rep. 2005 No. 141

r. 9B....................................

ad. 2005 No. 141

 

rs No 6, 2014

r. 9C....................................

ad. 2005 No. 25

r. 9D....................................

ad. 2005 No. 25

 

am. 2005 No. 141

r. 10....................................

rs. 2001 No. 87

r. 10A..................................

ad. 2001 No. 87

r. 10B..................................

ad. 2001 No. 87

 

am. 2001 No. 321

r. 10C..................................

ad. 2001 No. 87

r. 10D..................................

ad. 2001 No. 87

r. 12....................................

am. 2005 No. 25

r. 13....................................

rs. 2001 No. 289

r. 13A..................................

ad. 2001 No. 289

r. 13B..................................

ad. 2001 No. 289

r. 13C..................................

ad. 2001 No. 289

r. 13D..................................

ad. 2001 No. 289

r. 13E..................................

ad. 2001 No. 289

r. 15....................................

ad. 2001 No. 289

r. 16....................................

ad. 2006 No. 260

 

rep. 2007 No. 73

r. 17....................................

ad. 2006 No. 260

 

rep. 2007 No. 73

Schedule 1

 

Schedule 1...........................

ad. 2005 No. 25

Note to Schedule 1..............

rep. 2005 No. 141

Schedule 2...........................

ad. 2005 No. 141

 

am. 2005 No. 141; 2006 Nos. 62 and 215

 

rep No 6, 2014

Schedule 3

 

Schedule..............................
renumbered as Schedule 3

2005 No. 25

 

Endnote 5—Uncommenced amendments [none]

Endnote 6—Modifications [none]

Endnote 7—Misdescribed amendments [none]

Endnote 8—Miscellaneous [none]