{"id":"F2013L01144","name":"Superannuation (CSS) (SG Minimum Contribution) Determination 2013","slug":"superannuation-css-sg-minimum-contribution-determination-2013","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":437832,"registerId":"F2013L01144-fast-fetch-1775954519446","compilationNumber":null,"startDate":"2026-04-12","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Superannuation (CSS) (SG Minimum Contribution) Determination 2013","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\n![Commonwealth Coat of Arms](image.001.png)\n\n \n\n \n\nSuperannuation (CSS) (SG Minimum Contribution) Determination 2013\n\nI, James Peterswald, Chief Operations Officer, Australian Public Sector Schemes Group, Position No. 4105, and Delegate of the Commonwealth Superannuation Corporation, make the following determination under subsection 110SC(2) of the Superannuation Act 1976.\n\nDated: 17 June 2013\n\nJames Peterswald\n\nChief Operations Officer\n\n \n\n \n\n \n\n \n\nContents\n\nPart 1—Preliminary\n\n1 Name of determination\n\n2 Commencement\n\n3 Authority\n\n4 Repeal\n\n5 Definition\n\nPart 2—Superannuation guarantee top‑up benefit: SG minimum contribution percentage\n\n6 Variation of SG minimum contribution percentage\n\n \n\nPart 1—Preliminary\n\n \n\n1  Name of determination\n\n  This determination is the Superannuation (CSS) (SG Minimum Contribution) Determination 2013.\n\n2  Commencement\n\n  This determination commences on the day after it is registered.\n\n3  Authority\n\n  This determination is made under subsection 110SC(2) of the Superannuation Act 1976.\n\n4  Repeal\n\n  The Superannuation (CSS) (SG Minimum Contribution) Determination No. 1 (Statutory Rules 1992 No. 461) is repealed.\n\n5  Definition\n\n  In this determination:\n\nAct means the Superannuation Act 1976.\n\nPart 2—Superannuation guarantee top‑up benefit: SG minimum contribution percentage\n\n \n\n6  Variation of SG minimum contribution percentage\n\n  For subsection 110SC(2) of the Act, the percentage mentioned in subsection 110SC(1) of the Act is varied as follows:\n\n (a) from 1 January 1993 to 30 June 1995—from 4% to 5%;\n\n (b) from 1 July 1995 to 30 June 1998—from 5% to 6%;\n\n (c) from 1 July 1998 to 30 June 2000—from 6% to 7%;\n\n (d) from 1 July 2000 to 30 June 2002—from 7% to 8%;\n\n (e) from 1 July 2002 to 8 August 2008—from 8% to 9%.\n\nNote: For the calculation of the SG minimum contribution from 9 August 2008—see regulation 5 of the Superannuation (CSS) (Superannuation Guarantee) Regulations 2008.\n","sortOrder":0}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The legislation remains tightly focused on its original purpose: setting the SG minimum contribution percentages for CSS members for specific historical periods (1993–2008). It does not expand beyond this narrow administrative function."},"complexity_factors":["Only 6 substantive sections, with minimal conditional logic","Single defined term ('Act') in the interpretation section","No cross-references to other legislation beyond the enabling Act and a note pointing to subsequent regulations","Straightforward tabular structure for percentage variations with clear date ranges","No nested exceptions or complex procedural requirements","Purpose is purely mechanical: setting historical percentage rates for a closed scheme"],"plain_english_summary":"This instrument fixes the percentage rates used to calculate superannuation guarantee top‑up payments for members of the closed Commonwealth Superannuation Scheme (CSS) who were entitled to such benefits between 1993 and 2008. It ensures those CSS members received the minimum employer contributions required by Superannuation Guarantee law and repeals the 1992 determination, noting new rules apply from August 2008.\n\nAffected parties are CSS members and the Commonwealth Superannuation Corporation, as administrator."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":true,"description":"This instrument repeals the 1992 determination (s4) and replaces it with a new schedule of SG minimum contribution percentages for specified historic periods (s6). Mechanically, it alters the percentage used to calculate the SG top‑up benefit under subsection 110SC(1) of the Act (authority: s3). It also defers calculation rules from 9 August 2008 to regulation 5 of the Superannuation (CSS) (Superannuation Guarantee) Regulations 2008 (note to s6), so administrators must apply these percentages for the listed past dates and follow the separate regulation for later dates."},"complexity_factors":["Narrow subject matter: changes only the SG minimum contribution percentage for defined historical date ranges (s6).","Clear temporal bands with discrete percentage values (s6(a)–(e)) reduce interpretive ambiguity.","Formal cross‑reference to the parent Act for authority (made under s110SC(2) of the Superannuation Act 1976; s3).","Repeal of a prior instrument requires administrators to replace previous percentage table (s4).","External dependency for post‑9 August 2008 calculations (note referencing regulation 5 of the Superannuation (CSS) (Superannuation Guarantee) Regulations 2008) introduces an implementation touchpoint outside this instrument.","Applies to historical periods which may require administrators to apply percentages to past records—an operational but not legal‑interpretive complexity (s6)."],"plain_english_summary":"This determination replaces the earlier 1992 rule and sets the Superannuation Guarantee (SG) minimum contribution percentages used to calculate the SG top‑up benefit under the Superannuation Act 1976 for specified periods from 1 January 1993 to 8 August 2008. It affects Commonwealth Superannuation Scheme (CSS) members and the administrators who calculate SG top‑ups because it changes the percentage basis for those payments; calculations from 9 August 2008 are governed by other regulations."}},"importantCases":[],"_links":{"self":"/api/acts/superannuation-css-sg-minimum-contribution-determination-2013","history":"/api/acts/superannuation-css-sg-minimum-contribution-determination-2013/history","analysis":"/api/acts/superannuation-css-sg-minimum-contribution-determination-2013/analysis","conflicts":"/api/acts/superannuation-css-sg-minimum-contribution-determination-2013/conflicts","importantCases":"/api/acts/superannuation-css-sg-minimum-contribution-determination-2013/important-cases","documents":"/api/acts/superannuation-css-sg-minimum-contribution-determination-2013/documents"}}