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

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;

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

(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

(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

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

(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:

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

(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

(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

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;

(d) pre‑adoption leave;

(e) adoption leave.

7AE Approved clearing house — specified body (Act, s 79A (3))

For the purposes of subsection 79A (3) of the Act, the Department administered by the Minister administering the Human Services (Medicare) Act 1973 is specified.

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

(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 subsection 32C (2) of the Act, the requirement is that the insurance to be offered by the fund in respect of death is:

(a) for a person of an age in an age range mentioned in an item in Schedule 1 — at least the level mentioned in the item; 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 — the scheme provides a death benefit with a future service component that is at least equivalent to the level of insurance in respect of death mentioned in paragraph (a).

(2) The requirement in subregulation (1) 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); 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) 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, the Commonwealth, State and Territory laws mentioned in Schedule 2 are prescribed on and from 1 July 2005.

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;

(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

(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;

(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.

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

Notes to the Superannuation Guarantee (Administration) Regulations 1993

Note 1

The Superannuation Guarantee (Administration) Regulations 1993
(in force under the Superannuation Guarantee (Administration) Act 1992) as shown in this compilation comprise Statutory Rules 1993 No. 52 amended as indicated in the Tables below.

The Superannuation Guarantee (Administration) Regulations 1993 was amended by the Superannuation Legislation Amendment Act (No. 2) 1999. The amendment has been incorporated in this compilation. For application, saving or transitional provisions relating to the amendment see Schedule 3 (items 2 and 3) of Act No. 96, 1999.

For all relevant information pertaining to application, saving or transitional provisions see Table A.

Table of Instruments

Year and number	Date of notification in Gazette or FRLI registration	Date of commencement	Application, saving or 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	—

Table of Amendments

ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted
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
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
R. 7AE...............	ad. 2010 No. 140
	am. 2011 No. 120
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
Note to r. 9A...........	rep. 2005 No. 141
R. 9B................	ad. 2005 No. 141
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
Schedule 2............	ad. 2005 No. 141
	am. 2005 No. 141; 2006 Nos. 62 and 215
Schedule 3
Schedule renumbered as Schedule 3	2005 No. 25

Item	Law
1	Emergency Services Superannuation Act 1986
2	Parliamentary Contributory Superannuation Act 1962
3	State Employees Retirement Benefits Act 1979
4	State Superannuation Act 1988
5	Transport Superannuation Act 1988

Item	Law
1	Fire and Emergency Services Superannuation Act 1985
2	State Superannuation Act 2000

Item	Law
1	Electricity Corporations Act 1994
2	Local Government Act 1999
3	Southern State Superannuation Act 1994

Item	Law
1	Ambulance Service Act 1982
2	Retirement Benefits (Parliamentary Superannuation) Regulations 2002
4	Retirement Benefits (State Fire Commission Superannuation Scheme) Act 2005
5	Retirement Benefits (Tasmanian Ambulance Service Superannuation Scheme) Act 2006