Commonwealth legislation

Superannuation Act 1976 - Designated Employers Determination No. 3 (15/09/1995)

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Jurisdiction

Commonwealth

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legislative instrument

Plain English Summary

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This determination defines the "designated employer" under section 3C of the Superannuation Act 1976 as the person who pays an eligible employee’s salary, and records that it was made by an Assistant Secretary as delegate.

It affects salary payors, the employees they pay, and third parties involved in payroll arrangements by tying legal and administrative superannuation responsibilities to whoever appears as the salary payer, which can shift obligations where payroll is outsourced or routed through group entities.

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Current sections

Direct links to the current provisions in Superannuation Act 1976 - Designated Employers Determination No. 3 (15/09/1995).

Superannuation Act 1976 - Designated Employers Determination No. 3 (15/09/1995)

DETERMINATION UNDER THE SUPERANNUATION ACT 1976

I, DAVID LINDSAY, Assistant Secretary, Commonwealth Employees' Superannuation Branch, a delegate of the Minister for Finance, hereby make the following determination under paragraph (1)(d) in section 3C, "designated employers", of the Superannuation Act 1976.

View image in the official sourceDated 15 September 1995

View image in the official source

Assistant Secretary

Commonwealth Employees' Superannuation Branch

View image in the official sourceDETERMINATION UNDER PARAGRAPH (1)(d) OF SECTION 3C, "DESIGNATED

EMPLOYERS", OF THE SUPERANNUATION ACT 1976

Citation

1. This Declaration may be cited as "Designated Employers Determination No. 3".

Designated Employers

View image in the official source2. The designated employer referred to in paragraph (1)(d) of section 3C, "designated employers", of the Superannuation Act 1976 is the person who pays the salary of that eligible employee referred to in the definition of "eligible employee" in subsection 3(1) of that Act.

Source text

Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.

1 Superannuation Act 1976 - Designated Employers Determination No. 3 (15/09/1995)