Superannuation Guarantee (Administration) Act 1992
No. 111, 1992
Compilation No. 78
Compilation date: 1 July 2026
Includes amendments: Act No. 57, 2025
About this compilation
This compilation
This is a compilation of the Superannuation Guarantee (Administration) Act 1992 that shows the text of the law as amended and in force on 1 July 2026 (the compilation date).
The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.
Uncommenced amendments
The effect of uncommenced amendments is not shown in the text of the compiled law. The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au).
Application, saving and transitional provisions
If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.
Editorial changes
For more information about any editorial changes made in this compilation, see the endnotes.
Presentational changes
The Legislation Act 2003 provides for First Parliamentary Counsel to make presentational changes to a compilation. Presentational changes are applied to give a more consistent look and feel to legislation published on the Register, and enable the user to more easily navigate those documents.
Modifications
If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. Any modifications affecting the law are accessible on the Register.
Self‑repealing provisions
If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.
Contents
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
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
Part 3—Liability of employers other than the Commonwealth and tax‑exempt Commonwealth authorities to pay superannuation guarantee charge
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
Division 2—Superannuation guarantee charge payable by employers
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
Overview
The Superannuation Guarantee (Administration) Act 1992 was enacted to establish and administer the Superannuation Guarantee Scheme. This Act, overseen by the Parliament of Australia, was introduced to address the problem of ensuring that employers contribute the required percentage of an employee’s earnings to their superannuation account. It sets out the obligations of employers to make contributions, the processes for assessing and collecting these contributions, and the penalties for non-compliance. The Act provides a structured approach to managing superannuation contributions, ensuring that employees receive their entitled benefits, and maintaining the integrity of the superannuation system. The policy objective is to enhance the retirement savings of employees, providing them with a financial safety net upon retirement.
Scope and Application
The Superannuation Guarantee (Administration) Act 1992 governs the establishment and administration of the Superannuation Guarantee Scheme, which mandates employers to contribute a certain percentage of their employees' earnings into a superannuation fund. The Act applies to employers who are not the Commonwealth or tax-exempt Commonwealth authorities, and it binds the Crown in right of the Commonwealth, each state, the Australian Capital Territory, and the Northern Territory. The Act extends to every external Territory referred to in the definition of Australia. It applies to the employment of Commonwealth employees, but the Commonwealth, Commonwealth Departments, and untaxable Commonwealth authorities are not liable to pay superannuation guarantee charge. The Act applies in relation to an untaxable Commonwealth authority in the same way as it applies in relation to a Commonwealth Department. The Act does not affect the jurisdiction, functions, or powers of the Fair Work Commission, except for express references in the Fair Work Act 2009, the Fair Work (Registered Organisations) Act 2009, or the Fair Work (Transitional Provisions and Consequential Amendments) Act 2009. The Act has several exclusions, such as the exemption of the Commonwealth, Commonwealth Departments, and untaxable Commonwealth authorities from liability to pay superannuation guarantee charge. The Act may be extended or restricted through subordinate instruments, such as regulations or legislative instruments.
Key Provisions
- The Superannuation Guarantee (Administration) Act 1992 governs the administration of the Superannuation Guarantee Scheme, which requires employers to make compulsory contributions to their employees' superannuation funds. The Act applies to all employers except the Commonwealth, Commonwealth departments, and tax-exempt Commonwealth authorities. It includes provisions for determining the amount of contributions, handling shortfalls, and penalties for non-compliance. Section 16A requires employers to pay a superannuation guarantee charge on their shortfalls, while sections 17A and 18A detail when individual superannuation guarantee amounts and shortfalls arise. Employers must ensure they make eligible contributions within specified periods, as outlined in sections 18A and 18C, and may face penalties if they fail to comply with choice of fund requirements, as described in sections 20A and 20C.
- Employers are obligated to maintain records of their transactions and acts under this Act, as stipulated in section 79. These records must be kept for five years after they are prepared or obtained and must include all documents relevant to determining superannuation guarantee shortfalls. Employers also have the responsibility to provide standard choice forms to their employees under section 32N, ensuring that employees are informed of their options for choosing a superannuation fund. Employers are further required to comply with the choice of fund requirements when making contributions to their employees' superannuation funds, as outlined in sections 32C and 32CA.
- Sections 59A to 59E outline the penalties and consequences for late or non-payment of the superannuation guarantee charge. Employers are liable to pay an administrative penalty if they fail to comply with a notice to pay the unpaid charge within the specified period. The penalty is calculated as a percentage of the unpaid amount, with varying rates depending on specific circumstances. Additionally, section 69A allows for the recovery of any overpaid shortfall components from certain individuals or entities.
- The Act also provides for the payment of shortfall components to eligible employees under sections 65 and 65A, as well as the payment to former employees who have retired due to permanent incapacity or invalidity or have a terminal medical condition, as outlined in sections 66 and 66A. Employers are further responsible for dealing with payments of amounts of shortfall components for the benefit of employees, as outlined in Part 8 of the Act.
- Area of Law
- Taxation Law
- Employment & Labour Law
- Instrument
- Act
- Concepts
- Definitions & Interpretation
- Commencement Provisions
- Offence Provisions
- Penalty for late or non‑payment of superannuation guarantee charge
- Licensing & Registration
- Enforcement Powers
- Compliance Obligations