Superannuation Guarantee (Administration) Amendment Act 2012 (Cth)

Superannuation Guarantee (Administration) Amendment Act 2012

No. 22, 2012

An Act to improve superannuation coverage for employees and change the way of working out employers' individual superannuation guarantee shortfalls, and for related purposes

Contents 1 Short title 2 Commencement 3 Schedule(s) Schedule 1—Superannuation guarantee age and percentage Superannuation Guarantee (Administration) Act 1992

Superannuation Guarantee (Administration) Amendment Act 2012 No. 22, 2012

An Act to improve superannuation coverage for employees and change the way of working out employers' individual superannuation guarantee shortfalls, and for related purposes

[Assented to 29 March 2012]

The Parliament of Australia enacts:

1 Short title This Act may be cited as the Superannuation Guarantee (Administration) Amendment Act 2012.

2 Commencement (1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Commencement information Column 1 Column 2 Column 3 Provision(s) Commencement Date/Details 1. Sections 1 to 3 and anything in this Act not elsewhere covered by this table The day this Act receives the Royal Assent. 29 March 2012 2. Schedule 1 1 July 2013. 1 July 2013 However, the provision(s) do not commence at all unless all of the following Acts have commenced before 1 July 2013: (a) the Minerals Resource Rent Tax Act 2012; (b) the Minerals Resource Rent Tax (Imposition—Customs) Act 2012; (c) the Minerals Resource Rent Tax (Imposition—Excise) Act 2012; (d) the Minerals Resource Rent Tax (Imposition—General) Act 2012.