Superannuation Guarantee Charge Act 1992

Administered by Department of the Treasury

Legislation au C2004A04384 In force Act

Legislation content

Superannuation Guarantee Charge Act 1992

No. 93, 1992

Compilation No. 3

Compilation date: 1 July 2026

Includes amendments: Act No. 58, 2025

About this compilation

This compilation

This is a compilation of the Superannuation Guarantee Charge 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If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.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

1 Short title

2 Commencement

3 Incorporation of the Superannuation Guarantee (Administration) Act

4 Act binds Crown

5 Imposition of charge

6 Amount of charge

7 Severability

Endnotes

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

 

An Act to impose a charge on any shortfall in the amount contributed by employers to RSAs or superannuation funds for the benefit of employees

 

 

1  Short title

  This Act may be cited as the Superannuation Guarantee Charge Act 1992.

2  Commencement

  This Act commences on 1 July 1992.

3  Incorporation of the Superannuation Guarantee (Administration) Act

  The Superannuation Guarantee (Administration) Act 1992 is incorporated and is to be read as one with this Act.

4  Act binds Crown

  This Act binds the Crown in right of each State, the Australian Capital Territory and the Northern Territory.

5  Imposition of charge

  Charge is imposed on any superannuation guarantee shortfall of an employer for a QE day.

6  Amount of charge

  The amount of superannuation guarantee charge payable on a superannuation guarantee shortfall of an employer for a QE day is an amount equal to the amount of the shortfall.

7  Severability

  It is the intention of the Parliament that if, but for this section, section 5 would impose a superannuation guarantee charge on a State that exceeds the legislative power of the Commonwealth, section 5 of this Act has effect as if it did not impose that charge.

Endnotes

Endnote 1—About the endnotes

The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

Abbreviation key—Endnote 2

The abbreviation key 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 (or will amend) the compiled law. The information includes commencement details for amending laws and details of any 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 (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.

Editorial changes

The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.

If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.

Misdescribed amendments

A misdescribed amendment is an amendment that does not accurately describe how an amendment is to be made. If, despite the misdescription, the amendment can be given effect as intended, then the misdescribed amendment can be incorporated through an editorial change made under section 15V of the Legislation Act 2003.

If a misdescribed amendment cannot be given effect as intended, the amendment is not incorporated and “(md not incorp)” is added to the amendment history.

 

Endnote 2—Abbreviation key

 

ad = added or inserted

orig = original

am = amended

p = page(s)

amdt = amendment

para = paragraph(s)/subparagraph(s)

C[x] = Compilation No. x

/sub‑subparagraph(s)

ch = Chapter(s)

pres = present

cl = clause(s)

prev = previous

cont. = continued

(prev…) = previously

def = definition(s)

pt = Part(s)

Dict = Dictionary

r = regulation(s)/Court rule(s)

disallowed = disallowed by Parliament

reloc = relocated

div = Division(s)

renum = renumbered

ed = editorial change

rep = repealed

exp = expires/expired or ceases/ceased to have

rs = repealed and substituted

effect

s = section(s)/subsection(s)

gaz = gazette

/rule(s)/subrule(s)/order(s)/suborder(s)

LA = Legislation Act 2003

sch = Schedule(s)

LIA = Legislative Instruments Act 2003

SLI = Select Legislative Instrument

(md) = misdescribed amendment can be given

SR = Statutory Rules

effect

sub ch = Sub‑Chapter(s)

(md not incorp) = misdescribed amendment

sub div = Subdivision(s)

cannot be given effect

sub pt = Subpart(s)

mod = modified/modification

underlining = whole or part not

No. = Number(s)

commenced or to be commenced

Ord = Ordinance

 

 

Endnote 3—Legislation history

 

Act
(Register ID)

Number and year

Assent

Commencement

Application, saving and transitional provisions

Superannuation Guarantee Charge Act 1992
(C2004A04384)

93, 1992

30 June 1992

1 July 1992 (s 2)

 

Retirement Savings Accounts (Consequential Amendments) Act 1997
(C2004C05160)

62, 1997

28 May 1997

2 June 1997 (s 2 and gaz 1997, No. S202)

—

Superannuation Guarantee Charge Amendment Act 2002
(C2004A00984)

52, 2002

29 June 2002

sch 1: 1 July 2003 (s 2(1) item 2(a))

sch 1 (item 3)

Superannuation Guarantee Charge Amendment Act 2025
(C2025A00058)

58, 2025

6 Nov 2025

1 July 2026 (s 2(1) item 1)

sch 1 (item 2)

 

Endnote 4—Amendment history

 

Provision affected

How affected

Title....................

am No 62, 1997

s 5.....................

am No 52, 2002; No 58, 2025

s 6.....................

am No 52, 2002; No 58, 2025

 

Overview

The Superannuation Guarantee Charge Act 1992 was enacted to address the problem of shortfalls in employer contributions to superannuation funds for the benefit of their employees, thereby ensuring that employees receive the superannuation benefits to which they are entitled. This Act was passed by the Australian Parliament with the clear policy objective of enforcing compliance with superannuation guarantee obligations by imposing a charge on employers who fail to make the mandated contributions. The Act binds the Crown in right of each state, the Australian Capital Territory, and the Northern Territory, underscoring its broad applicability across the nation. It imposes a charge on any shortfall in superannuation contributions for a qualifying employment day, with the amount of the charge corresponding to the amount of the shortfall. The Act incorporates the Superannuation Guarantee (Administration) Act 1992, ensuring a cohesive legislative framework for the administration and enforcement of superannuation obligations.

Scope and Application

The Superannuation Guarantee Charge Act 1992 applies to any employer who fails to contribute the required amount of superannuation guarantee to Retirement Savings Accounts (RSAs) or superannuation funds for their employees. This Act extends to the Crown in right of each state, the Australian Capital Territory, and the Northern Territory, thus binding these entities to the requirements and obligations set out in the legislation. The Act imposes a charge on any shortfall in superannuation contributions by employers for each quarter-end day. The amount of this charge is equivalent to the shortfall amount. The Act ensures that any charge imposed on a State exceeds the legislative power of the Commonwealth by including a severability clause. Additionally, the Act incorporates the Superannuation Guarantee (Administration) Act 1992, ensuring that both acts are read and operate in conjunction with each other. This integration ensures that the administrative aspects of superannuation guarantee compliance are comprehensively addressed.

Key Provisions

The Superannuation Guarantee Charge Act 1992 (the Act) imposes a charge on employers for any shortfall in the superannuation contributions they are required to make to Retirement Savings Accounts (RSAs) or superannuation funds for the benefit of their employees. This charge applies to any shortfall that occurs on a qualifying employment day (section 5). The amount of the charge is equivalent to the amount of the shortfall (section 6). The Act binds the Crown in right of each state, the Australian Capital Territory, and the Northern Territory, ensuring that the obligations under this Act apply equally to the government as an employer (section 4). It is incorporated with the Superannuation Guarantee (Administration) Act 1992, meaning both Acts are to be read as one (section 3). The Act's provisions are designed to ensure employers meet their obligations under the superannuation guarantee system. Employers are required to ensure they make the requisite contributions to RSAs or superannuation funds on each qualifying employment day. Any shortfall in these contributions results in a charge being imposed, with the charge amount corresponding to the shortfall (sections 5 and 6). Employers must keep accurate records of their superannuation contributions and be prepared to demonstrate compliance with the Act's requirements. Breach of the Act's provisions can result in civil penalties. Specifically, employers who fail to make the required superannuation contributions may be liable for the charge imposed by the Act. The maximum penalty for non-compliance is determined by the amount of the shortfall and may be subject to further legislative amendments. The Act includes a severability clause to ensure that if any part of the Act is found to be beyond the legislative power of the Commonwealth, the rest of the Act remains in force (section 7).

Legal classification tags

Area of Law
Taxation Law
Instrument
Act
Concepts
Definitions & Interpretation
Commencement Provisions
Imposition of charge
Enforcement Powers

Interactions

Authorises

All Versions

Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.