{"id":"F1996B00579","name":"Superannuation Guarantee (Administration) (Charge Percentage) Regulations","slug":"superannuation-guarantee-administration-charge-percentage-regulations","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"288 of 1992","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":28826,"registerId":"commonwealth-F1996B00579-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Superannuation Guarantee (Administration) (Charge Percentage) Regulations","content":"![](image.001.png)\n\nStatutory Rules 1992 No. 288 1\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\nSuperannuation Guarantee (Administration) (Charge Percentage) Regulations\n\nI, The Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council and under section 4 of the Acts Interpretation Act 1901, make the following Regulations under the Superannuation Guarantee (Administration) Act 1992.\n\nDated 1 September 1992.\n\nGovernor-General\n\nBy His Excellency’s Command,\n\nJOHN DAWKINS\n\nTreasurer\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\nCitation\n\n1. These Regulations may be cited as the Superannuation Guarantee (Administration) (Charge Percentage) Regulations.\n\n\\[NOTE : These Regulations commence on gazettal: see Acts Interpretation Act 1901, s. 48\\]\n\n  \nInterpretation\n\n2. In these Regulations, “the Act” means the Superannuation Guarantee (Administration) Act 1992.\n\nCharge percentage for certain employers\n\n3. For the purposes of paragraph 20 (4) (a) of the Act, a charge percentage of 5 is prescribed for the contribution period commencing on 1 January 1993 in relation to an employer whose annual national payroll for the base year exceeded $1,000,000.\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\nNOTE\n\n> Note: 1. Notified in the Commonwealth of Australia Gazette on 8 September 1992.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1770},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The regulation remains precisely targeted at its original limited purpose: prescribing a 5% charge percentage for a specific six-month period in 1993 for employers above the payroll threshold. No expansion of scope beyond this technical, time-limited adjustment."},"complexity_factors":["Only 3 regulations total (Citation, Interpretation, and operative provision)","Single substantive provision with straightforward conditional logic","Only one defined term ('the Act')","No nested exceptions or complex cross-referencing","Temporary application (specific contribution period only)"],"plain_english_summary":"This regulation set the minimum superannuation contribution rate for large employers in 1993.\n\n**What it does:**\n- Requires employers with an annual national payroll over **$1 million** to contribute **5%** of their employees' ordinary earnings to superannuation for the contribution period starting **1 January 1993**.\n\n**Who it affects:**\n- Larger employers (those with payroll exceeding $1 million in the base year) during the specified six-month contribution period.\n\n**Why it matters:**\n- This formed part of Australia's introduction of compulsory superannuation. The \"charge percentage\" is the minimum percentage of wages that employers must pay into their workers' superannuation funds to avoid the Superannuation Guarantee Charge (a penalty tax). By setting this at 5% for bigger employers—higher than the standard rate at the time—the regulation imposed stronger superannuation obligations on large businesses during the early phase of the compulsory super system."}},"importantCases":[],"_links":{"self":"/api/acts/superannuation-guarantee-administration-charge-percentage-regulations","history":"/api/acts/superannuation-guarantee-administration-charge-percentage-regulations/history","analysis":"/api/acts/superannuation-guarantee-administration-charge-percentage-regulations/analysis","conflicts":"/api/acts/superannuation-guarantee-administration-charge-percentage-regulations/conflicts","importantCases":"/api/acts/superannuation-guarantee-administration-charge-percentage-regulations/important-cases","documents":"/api/acts/superannuation-guarantee-administration-charge-percentage-regulations/documents"}}