NORTHERN TERRITORY OF AUSTRALIA
SUPERANNUATION GUARANTEE (SAFETY NET) ACT 1993
As in force at 18 June 2009
Table of provisions
1 Short title ......................................................................................... 1
2 Commencement .............................................................................. 1
3 Definitions ........................................................................................ 1
3A Scheme to comply with superannuation surcharge laws and
agreements with Commonwealth .................................................... 2
3B Surcharge debt accounts ................................................................. 2
3C Advance payments to reduce superannuation contributions
surcharge......................................................................................... 3
3D Repayment of superannuation contributions surcharge .................. 3
4 Declaration ...................................................................................... 4
5 Benefit payments ............................................................................. 4
6 Administrative instructions ............................................................... 5
7 Act to be administered so as to comply with Family Law Act
provisions in relation to superannuation .......................................... 5
8 Commissioner may charge fees for additional services ................... 6
ENDNOTES
NORTHERN TERRITORY OF AUSTRALIA
As in force at 18 June 2009
SUPERANNUATION GURANTEE (SAFETY NET) ACT 1993
An Act to provide superannuation benefits for certain employees and
office-holders in the public sector, and for related purposes
1 Short title
This Act may be cited as the Superannuation Guarantee (Safety
Net) Act 1993.
2 Commencement
This Act shall be deemed to have come into operation on
1 July 1992.
3 Definitions
In this Act, unless the contrary intention appears:
Commissioner means the Commissioner of Superannuation
appointed under the Superannuation Act.
Commonwealth Act means the Superannuation Guarantee
(Administration) Act 1992 of the Commonwealth.
employee, in relation to the Territory, means:
(a) a person who is, by virtue of the Commonwealth Act, an
employee of the Territory; and
(b) a person or a person of a class of persons declared to be an
employee under section 4(1)(a),
but does not include:
(c) a person or a person of a class of persons declared under
section 4(1)(b) not to be an employee.
Family Law Act means the Family Law Act 1975 of the
Commonwealth and includes regulations made under that Act.
Superannuation Guarantee (Safety Net) Act 1993 2
member spouse, in relation to a superannuation interest, means
the person who is the member spouse in relation to that interest
under Part VIIIB of the Family Law Act.
non-member spouse, in relation to a superannuation interest,
means the person who is the non-member spouse in relation to that
interest under Part VIIIB of the Family Law Act.
splitting instrument means a superannuation agreement, a flag
lifting agreement that provides for a payment split, or a splitting
order, each within the meaning of Part VIIIB of the Family Law Act.
superannuation contributions surcharge means the
superannuation contributions surcharge imposed under the
Surcharge Act.
superannuation interest means an interest that an employee or
former employee has under this Act.
Surcharge Act means the Superannuation Contributions Tax
Imposition Act 1997 of the Commonwealth and includes the
regulations under that Act.
Surcharge Collection Act means the Superannuation
Contributions Tax (Assessment and Collection) Act 1997 of the
Commonwealth and includes the regulations under that Act.
Territory includes a statutory corporation.
3A Scheme to comply with superannuation surcharge laws and
agreements with Commonwealth
This Act is to be administered in accordance with:
(a) the Surcharge Act and the Surcharge Collection Act; and
(b) a written agreement entered into by the Territory and the
Commonwealth relating to exempt public sector
superannuation schemes within the meaning of section 10 of
the Superannuation Industry (Supervision) Act 1993 of the
Commonwealth.
3B Surcharge debt accounts
(1) The Commissioner must establish and maintain for the purposes of
section 16 of the Surcharge Collection Act a surcharge debt
account for each employee in relation to whom superannuation
contributions surcharge is paid or payable, by the Commissioner, in
respect of superannuation benefits under this Act.
Superannuation Guarantee (Safety Net) Act 1993 3
(2) The Commissioner must debit to the surcharge debt account of an
employee:
(a) superannuation contributions surcharge in relation to the
employee paid or payable by the Commissioner in respect of
superannuation benefits under this Act; and
(b) interest paid or payable under the Surcharge Collection Act on
the amount by which the account is in debit.
(3) The Commissioner must credit to the surcharge debt account of an
employee an amount paid under section 3C by the employee.
3C Advance payments to reduce superannuation contributions
surcharge
(1) An employee may, on lodging an approved election form with the
Commissioner, pay an amount to the Commissioner for the purpose
of reducing the amount by which the employee's surcharge debt
account is in debit.
(2) A payment under this section may be made on a periodic or single
payment basis.
(3) An election form lodged under subsection (1) is to specify the
amount to be paid and the manner of the payment.
(4) An employee may, by lodging an approved election form with the
Commissioner:
(a) vary in accordance with the form the amount or manner of
payment of periodic payments; or
(b) revoke an election under this section.
(5) In this section, approved election form means a form approved by
the Commissioner.
3D Repayment of superannuation contributions surcharge
Notwithstanding any other provision of this Act, the Commissioner
may deduct from a superannuation benefit to be paid under this Act
in relation to an employee an amount equal to the balance of the
employee's surcharge debt account.
Superannuation Guarantee (Safety Net) Act 1993 4
4 Declaration
(1) The Commissioner may, for the purposes of this Act, declare that a
person or a person of a class of persons:
(a) is an employee; or
(b) is not an employee,
of the Territory.
(2) A declaration under subsection (1):
(a) shall be in writing; and
(b) subject to subsection (3), takes effect from the date specified
in the declaration or, where no date is specified, from the date
of the declaration.
(3) A declaration under subsection (1) may be expressed to take effect
on and from a date before the date of the declaration, and the
declaration shall have effect accordingly.
(4) A copy of a declaration under subsection (1), where it relates to an
individual person, shall be given to the person or, where it relates to
a person of a class of persons, shall be published in the Gazette.
5 Benefit payments
(1) Where superannuation benefits, if any, to which an employee is
entitled are less than the amount required to avoid payment of a
superannuation guarantee charge under the Commonwealth Act in
respect of the employee, the Territory shall pay, in respect of the
employee, a superannuation benefit of an amount not less than that
required to avoid payment of the charge.
(2) In addition to subsection (1), the Territory may pay a
superannuation benefit under this Act in respect of an employee
notwithstanding that there is not a liability to pay a superannuation
guarantee charge under the Commonwealth Act in respect of the
employee.
(3) A superannuation benefit paid under this section shall be the
amount calculated in accordance with the administrative
instructions prepared under section 6.
(4) A superannuation benefit paid under this section shall be paid from
moneys set aside for superannuation purposes and, to the extent
that those moneys are inadequate, the benefit shall be paid from
the public moneys of the Territory and the appropriation for that
Superannuation Guarantee (Safety Net) Act 1993 5
purpose is hereby established or increased to the extent necessary.
6 Administrative instructions
(1) For the purposes of this Act, the Commissioner shall prepare
administrative instructions setting out the employees or classes of
employees entitled to superannuation benefits under this Act, the
method of calculating and paying those benefits, the notification to
be given to employees of those benefits and such other matters as
are necessary or convenient to ensure the efficient processing of
benefit payments under this Act.
(2) Administrative instructions prepared under subsection (1):
(a) shall be in writing;
(b) are of no force or effect unless approved by the Minister; and
(c) subject to subsection (3), take effect on and from the date on
which approved.
(3) Administrative instructions prepared under subsection (1) may be
expressed to take effect on and from a date before the instructions
are approved under subsection (2), and such instructions shall have
effect accordingly.
7 Act to be administered so as to comply with Family Law Act
provisions in relation to superannuation
(1) This section applies despite any other provision of this Act.
(2) This Act is to be administered in accordance with the provisions of
the Family Law Act relating to superannuation.
(3) Subject to the provisions of the Family Law Act relating to
superannuation, this Act is to be administered in relation to a
person in accordance with the provisions of a splitting instrument, if
any, that applies in relation to the person.
(4) The Commissioner may prepare written administrative instructions
that are necessary or convenient to give effect to:
(a) the provisions of the Family Law Act relating to
superannuation;
(b) splitting instruments; and
(c) Acts of the Commonwealth relating to superannuation and
regulations under those Acts.
Superannuation Guarantee (Safety Net) Act 1993 6
(5) Without limiting the generality of subsection (4), administrative
instructions for the purposes of that subsection may include, but are
not limited to, the following:
(a) the methods of calculating and paying a superannuation
interest to member spouses and non-member spouses,
including calculations that may reduce the superannuation
interest of a member spouse;
(b) the establishing of interests and accounts, including accounts
under the Superannuation Act 1986, for non-member
spouses.
(6) Administrative instructions prepared under subsection (4) may
amend, or modify the application of, administrative instructions
made under section 6.
(7) An administrative instruction prepared under subsection (4) takes
effect on the date specified in the instruction.
(8) If a provision of this Act or the administrative instructions made
under this Act is inconsistent with:
(a) a provision of the Family Law Act relating to superannuation;
or
(b) a splitting instrument,
the provision of this Act or the administrative instructions is taken to
have been complied with if the provision of the Family Law Act or a
splitting instrument, as the case may be, has been complied with.
8 Commissioner may charge fees for additional services
The Commissioner may charge a person the reasonable cost of
performing on behalf of the person a service in relation to this Act
that the Commissioner undertakes at the request of the person.
ENDNOTES
Superannuation Guarantee (Safety Net) Act 1993 7
ENDNOTES
1 KEY
Key to abbreviations
amd = amended od = order
app = appendix om = omitted
bl = by-law pt = Part
ch = Chapter r = regulation/rule
cl = clause rem = remainder
div = Division renum = renumbered
exp = expires/expired rep = repealed
f = forms s = section
Gaz = Gazette sch = Schedule
hdg = heading sdiv = Subdivision
ins = inserted SL = Subordinate Legislation
lt = long title sub = substituted
nc = not commenced
2 LIST OF LEGISLATION
Superannuation Guarantee (Safety Net) Act 1993 (Act No. 26, 1993)
Assent date 24 June 1993
Commenced 1 July 1992 (s 2)
Financial Management (Consequential Amendments) Act 1995 (Act No. 5, 1995)
Assent date 21 March 1995
Commenced 1 April 1995 (s 2, s 2 Financial Management Act 1992 (Act
No. 4, 1995) and Gaz S13, 31 March 1995)
Superannuation Guarantee (Safety Net) Amendment Act 1998 (Act No. 70, 1998)
Assent date 23 September 1998
Commenced 20 October 1998 (Gaz S41, 20 October 1998)
Superannuation Guarantee (Safety Net) Amendment Act 2003 (Act No. 8, 2003)
Assent date 18 March 2003
Commenced 28 May 2003 (Gaz G21, 28 May 2003, p 3)
Financial Management Amendment Act 2009 (Act No. 15, 2009)
Assent date 18 June 2009
Commenced 18 June 2009
3 GENERAL AMENDMENTS
General amendments of a formal nature (which are not referred to in the table
of amendments to this reprint) are made by the Interpretation Legislation
Amendment Act 2018 (Act No. 22, 2018) to: ss 1 and 7.
ENDNOTES
Superannuation Guarantee (Safety Net) Act 1993 8
4 LIST OF AMENDMENTS
s 3 amd No. 70, 1998, s 4; No. 8, 2003, s 4
ss 3A – 3D ins No. 70, 1998, s 5
s 5 amd No. 5, 1995, s 19; No. 15, 2009, s 16
ss 7 – 8 ins No. 8, 2003, s 5