{"id":"superannuation-guarantee-safety-net-act-1993","name":"Superannuation Guarantee (Safety Net) Act 1993","slug":"superannuation-guarantee-safety-net-act-1993","collection":"act","jurisdiction":"nt","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":30542,"registerId":"nt-superannuation-guarantee-safety-net-act-1993-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Superannuation Guarantee (Safety Net) Act 1993","content":"NORTHERN TERRITORY OF AUSTRALIA\nSUPERANNUATION GUARANTEE (SAFETY NET) ACT 1993\nAs in force at 18 June 2009\nTable of provisions\n1 Short title ......................................................................................... 1\n2 Commencement .............................................................................. 1\n3 Definitions ........................................................................................ 1\n3A Scheme to comply with superannuation surcharge laws and\nagreements with Commonwealth .................................................... 2\n3B Surcharge debt accounts ................................................................. 2\n3C Advance payments to reduce superannuation contributions\nsurcharge......................................................................................... 3\n3D Repayment of superannuation contributions surcharge .................. 3\n4 Declaration ...................................................................................... 4\n5 Benefit payments ............................................................................. 4\n6 Administrative instructions ............................................................... 5\n7 Act to be administered so as to comply with Family Law Act\nprovisions in relation to superannuation .......................................... 5\n8 Commissioner may charge fees for additional services ................... 6\nENDNOTES\n\n\n\nNORTHERN TERRITORY OF AUSTRALIA\n____________________\nAs in force at 18 June 2009\n____________________\nSUPERANNUATION GURANTEE (SAFETY NET) ACT 1993\nAn Act to provide superannuation benefits for certain employees and\noffice-holders in the public sector, and for related purposes\n1 Short title\nThis Act may be cited as the Superannuation Guarantee (Safety\nNet) Act 1993.\n2 Commencement\nThis Act shall be deemed to have come into operation on\n1 July 1992.\n3 Definitions\nIn this Act, unless the contrary intention appears:\nCommissioner means the Commissioner of Superannuation\nappointed under the Superannuation Act.\nCommonwealth Act means the Superannuation Guarantee\n(Administration) Act 1992 of the Commonwealth.\nemployee, in relation to the Territory, means:\n(a) a person who is, by virtue of the Commonwealth Act, an\nemployee of the Territory; and\n(b) a person or a person of a class of persons declared to be an\nemployee under section 4(1)(a),\nbut does not include:\n(c) a person or a person of a class of persons declared under\nsection 4(1)(b) not to be an employee.\nFamily Law Act means the Family Law Act 1975 of the\nCommonwealth and includes regulations made under that Act.\n\nSuperannuation Guarantee (Safety Net) Act 1993 2\nmember spouse, in relation to a superannuation interest, means\nthe person who is the member spouse in relation to that interest\nunder Part VIIIB of the Family Law Act.\nnon-member spouse, in relation to a superannuation interest,\nmeans the person who is the non-member spouse in relation to that\ninterest under Part VIIIB of the Family Law Act.\nsplitting instrument means a superannuation agreement, a flag\nlifting agreement that provides for a payment split, or a splitting\norder, each within the meaning of Part VIIIB of the Family Law Act.\nsuperannuation contributions surcharge means the\nsuperannuation contributions surcharge imposed under the\nSurcharge Act.\nsuperannuation interest means an interest that an employee or\nformer employee has under this Act.\nSurcharge Act means the Superannuation Contributions Tax\nImposition Act 1997 of the Commonwealth and includes the\nregulations under that Act.\nSurcharge Collection Act means the Superannuation\nContributions Tax (Assessment and Collection) Act 1997 of the\nCommonwealth and includes the regulations under that Act.\nTerritory includes a statutory corporation.\n3A Scheme to comply with superannuation surcharge laws and\nagreements with Commonwealth\nThis Act is to be administered in accordance with:\n(a) the Surcharge Act and the Surcharge Collection Act; and\n(b) a written agreement entered into by the Territory and the\nCommonwealth relating to exempt public sector\nsuperannuation schemes within the meaning of section 10 of\nthe Superannuation Industry (Supervision) Act 1993 of the\nCommonwealth.\n3B Surcharge debt accounts\n(1) The Commissioner must establish and maintain for the purposes of\nsection 16 of the Surcharge Collection Act a surcharge debt\naccount for each employee in relation to whom superannuation\ncontributions surcharge is paid or payable, by the Commissioner, in\nrespect of superannuation benefits under this Act.\n\nSuperannuation Guarantee (Safety Net) Act 1993 3\n(2) The Commissioner must debit to the surcharge debt account of an\nemployee:\n(a) superannuation contributions surcharge in relation to the\nemployee paid or payable by the Commissioner in respect of\nsuperannuation benefits under this Act; and\n(b) interest paid or payable under the Surcharge Collection Act on\nthe amount by which the account is in debit.\n(3) The Commissioner must credit to the surcharge debt account of an\nemployee an amount paid under section 3C by the employee.\n3C Advance payments to reduce superannuation contributions\nsurcharge\n(1) An employee may, on lodging an approved election form with the\nCommissioner, pay an amount to the Commissioner for the purpose\nof reducing the amount by which the employee's surcharge debt\naccount is in debit.\n(2) A payment under this section may be made on a periodic or single\npayment basis.\n(3) An election form lodged under subsection (1) is to specify the\namount to be paid and the manner of the payment.\n(4) An employee may, by lodging an approved election form with the\nCommissioner:\n(a) vary in accordance with the form the amount or manner of\npayment of periodic payments; or\n(b) revoke an election under this section.\n(5) In this section, approved election form means a form approved by\nthe Commissioner.\n3D Repayment of superannuation contributions surcharge\nNotwithstanding any other provision of this Act, the Commissioner\nmay deduct from a superannuation benefit to be paid under this Act\nin relation to an employee an amount equal to the balance of the\nemployee's surcharge debt account.\n\nSuperannuation Guarantee (Safety Net) Act 1993 4\n4 Declaration\n(1) The Commissioner may, for the purposes of this Act, declare that a\nperson or a person of a class of persons:\n(a) is an employee; or\n(b) is not an employee,\nof the Territory.\n(2) A declaration under subsection (1):\n(a) shall be in writing; and\n(b) subject to subsection (3), takes effect from the date specified\nin the declaration or, where no date is specified, from the date\nof the declaration.\n(3) A declaration under subsection (1) may be expressed to take effect\non and from a date before the date of the declaration, and the\ndeclaration shall have effect accordingly.\n(4) A copy of a declaration under subsection (1), where it relates to an\nindividual person, shall be given to the person or, where it relates to\na person of a class of persons, shall be published in the Gazette.\n5 Benefit payments\n(1) Where superannuation benefits, if any, to which an employee is\nentitled are less than the amount required to avoid payment of a\nsuperannuation guarantee charge under the Commonwealth Act in\nrespect of the employee, the Territory shall pay, in respect of the\nemployee, a superannuation benefit of an amount not less than that\nrequired to avoid payment of the charge.\n(2) In addition to subsection (1), the Territory may pay a\nsuperannuation benefit under this Act in respect of an employee\nnotwithstanding that there is not a liability to pay a superannuation\nguarantee charge under the Commonwealth Act in respect of the\nemployee.\n(3) A superannuation benefit paid under this section shall be the\namount calculated in accordance with the administrative\ninstructions prepared under section 6.\n(4) A superannuation benefit paid under this section shall be paid from\nmoneys set aside for superannuation purposes and, to the extent\nthat those moneys are inadequate, the benefit shall be paid from\nthe public moneys of the Territory and the appropriation for that\n\nSuperannuation Guarantee (Safety Net) Act 1993 5\npurpose is hereby established or increased to the extent necessary.\n6 Administrative instructions\n(1) For the purposes of this Act, the Commissioner shall prepare\nadministrative instructions setting out the employees or classes of\nemployees entitled to superannuation benefits under this Act, the\nmethod of calculating and paying those benefits, the notification to\nbe given to employees of those benefits and such other matters as\nare necessary or convenient to ensure the efficient processing of\nbenefit payments under this Act.\n(2) Administrative instructions prepared under subsection (1):\n(a) shall be in writing;\n(b) are of no force or effect unless approved by the Minister; and\n(c) subject to subsection (3), take effect on and from the date on\nwhich approved.\n(3) Administrative instructions prepared under subsection (1) may be\nexpressed to take effect on and from a date before the instructions\nare approved under subsection (2), and such instructions shall have\neffect accordingly.\n7 Act to be administered so as to comply with Family Law Act\nprovisions in relation to superannuation\n(1) This section applies despite any other provision of this Act.\n(2) This Act is to be administered in accordance with the provisions of\nthe Family Law Act relating to superannuation.\n(3) Subject to the provisions of the Family Law Act relating to\nsuperannuation, this Act is to be administered in relation to a\nperson in accordance with the provisions of a splitting instrument, if\nany, that applies in relation to the person.\n(4) The Commissioner may prepare written administrative instructions\nthat are necessary or convenient to give effect to:\n(a) the provisions of the Family Law Act relating to\nsuperannuation;\n(b) splitting instruments; and\n(c) Acts of the Commonwealth relating to superannuation and\nregulations under those Acts.\n\nSuperannuation Guarantee (Safety Net) Act 1993 6\n(5) Without limiting the generality of subsection (4), administrative\ninstructions for the purposes of that subsection may include, but are\nnot limited to, the following:\n(a) the methods of calculating and paying a superannuation\ninterest to member spouses and non-member spouses,\nincluding calculations that may reduce the superannuation\ninterest of a member spouse;\n(b) the establishing of interests and accounts, including accounts\nunder the Superannuation Act 1986, for non-member\nspouses.\n(6) Administrative instructions prepared under subsection (4) may\namend, or modify the application of, administrative instructions\nmade under section 6.\n(7) An administrative instruction prepared under subsection (4) takes\neffect on the date specified in the instruction.\n(8) If a provision of this Act or the administrative instructions made\nunder this Act is inconsistent with:\n(a) a provision of the Family Law Act relating to superannuation;\nor\n(b) a splitting instrument,\nthe provision of this Act or the administrative instructions is taken to\nhave been complied with if the provision of the Family Law Act or a\nsplitting instrument, as the case may be, has been complied with.\n8 Commissioner may charge fees for additional services\nThe Commissioner may charge a person the reasonable cost of\nperforming on behalf of the person a service in relation to this Act\nthat the Commissioner undertakes at the request of the person.\n\nENDNOTES\nSuperannuation Guarantee (Safety Net) Act 1993 7\nENDNOTES\n1 KEY\nKey to abbreviations\namd = amended od = order\napp = appendix om = omitted\nbl = by-law pt = Part\nch = Chapter r = regulation/rule\ncl = clause rem = remainder\ndiv = Division renum = renumbered\nexp = expires/expired rep = repealed\nf = forms s = section\nGaz = Gazette sch = Schedule\nhdg = heading sdiv = Subdivision\nins = inserted SL = Subordinate Legislation\nlt = long title sub = substituted\nnc = not commenced\n2 LIST OF LEGISLATION\nSuperannuation Guarantee (Safety Net) Act 1993 (Act No. 26, 1993)\nAssent date 24 June 1993\nCommenced 1 July 1992 (s 2)\nFinancial Management (Consequential Amendments) Act 1995 (Act No. 5, 1995)\nAssent date 21 March 1995\nCommenced 1 April 1995 (s 2, s 2 Financial Management Act 1992 (Act\nNo. 4, 1995) and Gaz S13, 31 March 1995)\nSuperannuation Guarantee (Safety Net) Amendment Act 1998 (Act No. 70, 1998)\nAssent date 23 September 1998\nCommenced 20 October 1998 (Gaz S41, 20 October 1998)\nSuperannuation Guarantee (Safety Net) Amendment Act 2003 (Act No. 8, 2003)\nAssent date 18 March 2003\nCommenced 28 May 2003 (Gaz G21, 28 May 2003, p 3)\nFinancial Management Amendment Act 2009 (Act No. 15, 2009)\nAssent date 18 June 2009\nCommenced 18 June 2009\n3 GENERAL AMENDMENTS\nGeneral amendments of a formal nature (which are not referred to in the table\nof amendments to this reprint) are made by the Interpretation Legislation\nAmendment Act 2018 (Act No. 22, 2018) to: ss 1 and 7.\n\nENDNOTES\nSuperannuation Guarantee (Safety Net) Act 1993 8\n4 LIST OF AMENDMENTS\ns 3 amd No. 70, 1998, s 4; No. 8, 2003, s 4\nss 3A – 3D ins No. 70, 1998, s 5\ns 5 amd No. 5, 1995, s 19; No. 15, 2009, s 16\nss 7 – 8 ins No. 8, 2003, s 5","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":6,"scope_assessment":{"changed":true,"description":"The Act’s original safety‑net role has been expanded by amendments that add detailed surcharge administration (establishing surcharge debt accounts, advance payments, and repayment deductions — ss 3A–3D), explicit Family Law compliance and splitting‑instrument implementation (s 7), and powers for administrative instructions and Commissioner fees (ss 6, 8). Those additions broaden administrative obligations, financial mechanics and cross‑jurisdictional interactions beyond the Act’s initial provision of minimum superannuation benefits."},"complexity_factors":["Cross‑jurisdictional references and dependencies on multiple Commonwealth Acts (Superannuation Guarantee (Administration) Act 1992, Superannuation Contributions Tax Imposition Act 1997, Surcharge Collection Act, Superannuation Industry (Supervision) Act 1993, Family Law Act 1975) create interpretive and compliance complexity (ss 3, 3A).","Delegated administrative rulemaking: Commissioner prepares administrative instructions subject to Ministerial approval, including instructions that may take retrospective effect (s 6(1)–(3); ss 7(4)–(7)).","Surcharge debt mechanics: establishment and maintenance of individual surcharge debt accounts, debits for surcharge and interest, credits for employee advance payments, and power to deduct balances from benefits (ss 3B–3D, 3D).","Funding and appropriation interaction: top‑up payments must come from set‑aside superannuation funds or, where inadequate, public moneys with an appropriation created or increased (s 5(4)), raising budgetary and accounting implications.","Discretionary declarations: Commissioner may declare classes or individuals to be (or not be) employees, with retrospective effect allowed (s 4), affecting eligibility and entitlements.","Family Law integration: explicit priority to Family Law provisions and splitting instruments can modify benefit calculations and require establishment of accounts for non‑member spouses (s 7), adding administrative and legal interface complexity.","Fee charging: Commissioner may recover reasonable costs for services requested by persons, introducing cost recovery and procedural complexity (s 8).","Amendment history: later insertions (ss 3A–3D, 7–8) expanded scope and responsibilities, increasing statutory layering and potential for overlaps or inconsistencies."],"plain_english_summary":"This Act requires the Northern Territory to top up or provide superannuation benefits for certain public sector employees so their entitlements meet Commonwealth superannuation guarantee rules. It gives the Commissioner authority to run surcharge debt accounts, accept employee advance payments, deduct outstanding surcharge from benefits, and prepare minister‑approved administrative instructions; Family Law splitting orders are implemented. It affects Territory employees, their spouses, and the Territory’s finances because shortfalls can be paid from dedicated superannuation funds or public moneys."},"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"issue_detection":{"absurdities":[],"contradictions":[]},"kimi_summary":{"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":true,"description":"The legislation has grown significantly beyond its original purpose of simply providing a safety net for minimum superannuation benefits. The original 1993 Act appears to have been a straightforward mechanism to top up super benefits to avoid Commonwealth guarantee charges. However, subsequent amendments (particularly in 1998 and 2003) have added: (1) a complex surcharge debt accounting system for high-income earners (sections 3A-3D), which became obsolete when the surcharge was abolished federally in 2005; (2) extensive family law provisions (section 7) for splitting superannuation interests on relationship breakdown; and (3) fee-charging powers (section 8). The Act now functions as a comprehensive administrative framework for Territory public sector superannuation, handling tax liabilities, family law splits, and benefit calculations, rather than merely a 'safety net'."},"complexity_factors":["Multiple layers of external references: The Act relies heavily on definitions and concepts from at least 5 different Commonwealth Acts (Superannuation Guarantee (Administration) Act 1992, Family Law Act 1975, Superannuation Contributions Tax Imposition Act 1997, Superannuation Contributions Tax (Assessment and Collection) Act 1997, and Superannuation Industry (Supervision) Act 1993), requiring readers to cross-reference federal legislation","Nested conditional logic in section 3 (Definitions): The definition of 'employee' includes a double negative structure ('but does not include' within an already qualified definition) and references declarations that can be made under section 4","Retrospective operation provisions: Sections 4(3) and 6(3) allow declarations and administrative instructions to take effect from dates before they are made, creating temporal complexity","Surcharge debt accounting mechanism: Sections 3A-3D create a specialized accounting system for a now-defunct tax (superannuation contributions surcharge), involving debits, credits, and advance payments","Family law integration: Section 7 creates a complex hierarchy where Commonwealth family law provisions override Territory legislation, and introduces specialized terminology ('splitting instrument', 'member spouse', 'non-member spouse') from Part VIIIB of the Family Law Act","Delegated legislative power: Section 6 grants broad power to the Commissioner to create administrative instructions that determine actual benefit calculations, meaning the substantive rules are not in the Act itself"],"plain_english_summary":"This is a Northern Territory law that creates a **safety net** to ensure certain public sector workers receive minimum superannuation (retirement savings) benefits.\n\n**What it does:**\n- **Guarantees minimum super payments**: If a Northern Territory public sector employee's superannuation benefits are too low to meet the national minimum standards (set by Commonwealth law), the Territory must top them up to avoid penalties.\n- **Covers specific workers**: Applies to employees and office-holders in the Territory public sector who are covered by the Commonwealth's Superannuation Guarantee system, plus anyone the Commissioner declares to be an employee.\n- **Handles the \"superannuation surcharge\"**: This was an old tax on high-income earners' super contributions (now abolished, but relevant historically). The Act allows the Territory to pay this tax on behalf of employees, keep debt accounts for these amounts, and deduct the debt from final benefits.\n- **Deals with family law**: Ensures superannuation can be split between separating couples according to the Commonwealth Family Law Act. This means if a marriage or de facto relationship ends, super interests can be divided between partners.\n\n**Who it affects:**\n- Northern Territory public sector employees and office-holders\n- Former employees receiving benefits\n- Separating couples who need to split superannuation assets\n\n**Why it matters:**\nThis law ensures Territory public servants don't fall through the cracks of the national superannuation system. It acts as a backstop to guarantee minimum retirement savings and ensures the Territory complies with both federal super laws and family law requirements for dividing assets."}},"importantCases":[],"_links":{"self":"/api/acts/superannuation-guarantee-safety-net-act-1993","history":"/api/acts/superannuation-guarantee-safety-net-act-1993/history","analysis":"/api/acts/superannuation-guarantee-safety-net-act-1993/analysis","conflicts":"/api/acts/superannuation-guarantee-safety-net-act-1993/conflicts","importantCases":"/api/acts/superannuation-guarantee-safety-net-act-1993/important-cases","documents":"/api/acts/superannuation-guarantee-safety-net-act-1993/documents"}}