{"id":"F2008B00220","name":"Superannuation (CSS) (SG Minimum Contribution) Determination No. 1","slug":"superannuation-css-sg-minimum-contribution-determination-no-1","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"461 of 1992","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":72968,"registerId":"commonwealth-F2008B00220-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Superannuation (CSS) (SG Minimum Contribution) Determination No. 1","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\nmeta-generator: Aspose.Words for .NET 20.2\ntitle: \"$$#\"\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\n![](image.001.png)\n\nStatutory Rules 1992 No. 4611\n\n \n\n \n\nSuperannuation (CSS) (SG Minimum\n\nContribution) Determination No. 1\n\n \n\nI, RALPH WILLIS, Minister of State for Finance, make the following Determination under subsection 110SC(2) of the Superannuation Act 1976.\n\n \n\nDated 21st December 1992.\n\n \n\nGovernor-General\n\n \n\nBy His Excellency’s Command,\n\n \n\nRALPH WILLIS\n\nMinister of State for Finance\n\n_________\n\n1 Citation\n\n  1. This Determination may be cited as the Superannuation (CSS) (SG Minimum Contribution) Determination No. 1.\n\n2 Commencement\n\n  2. This Determination commences on 1 January 1993.\n\n \n\n SG minimum contribution-variation of percentage\n\n  3. The percentage mentioned in subsection 110SC (1) of the Superannuation Act 1976 is varied from 4% to 5%.\n\n \n\n \n\nNOTE\n\n1. Notified in the Commonwealth of Australia Gazette on 24 December 1992.\n\n \n","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1638},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"This determination performs exactly the specific function authorized by subsection 110SC(2) of the Superannuation Act 1976: varying the SG minimum contribution percentage. It remains strictly limited to this technical adjustment without expanding into unrelated areas."},"complexity_factors":["Only 3 sections total (Citation, Commencement, and the substantive variation)","Single numerical amendment changing 4% to 5%","No definitions section or interpretive provisions","No conditional logic, exceptions, or procedural requirements","Only one cross-reference to the enabling Act (section 110SC)"],"plain_english_summary":"This determination increases the minimum superannuation contribution rate for members of the **Commonwealth Superannuation Scheme (CSS)** from **4% to 5%**.\n\nThe CSS is a defined benefit superannuation fund for Australian Government employees. This change affects the amount the government (as employer) must contribute to the fund to meet **Superannuation Guarantee (SG)** obligations—the legal minimum superannuation employers must pay.\n\n**What changes:**\n*   The minimum contribution percentage in the *Superannuation Act 1976* increases by 1 percentage point\n*   Applies to CSS members from **1 January 1993**\n\nThis technical adjustment ensures employer contributions to the CSS keep pace with broader superannuation guarantee standards."}},"importantCases":[],"_links":{"self":"/api/acts/superannuation-css-sg-minimum-contribution-determination-no-1","history":"/api/acts/superannuation-css-sg-minimum-contribution-determination-no-1/history","analysis":"/api/acts/superannuation-css-sg-minimum-contribution-determination-no-1/analysis","conflicts":"/api/acts/superannuation-css-sg-minimum-contribution-determination-no-1/conflicts","importantCases":"/api/acts/superannuation-css-sg-minimum-contribution-determination-no-1/important-cases","documents":"/api/acts/superannuation-css-sg-minimum-contribution-determination-no-1/documents"}}