64Superannuation contributions—deductions from salary or wages to be remitted promptly

#### 64 Superannuation contributions—deductions from salary or wages to be remitted promptly Application (1) This section applies if: (a) an employer of an employee is authorised (whether by the employee, by force of law or otherwise) to: (i) deduct an amount from salary or wages payable by the employer to the employee; and (ii) pay to a trustee of a regulated superannuation fund the amount of the deduction for the purposes of making provision for superannuation benefits for, or for dependants of, the employee; and (b) the employer makes such a deduction. Prompt remission (2) The employer must pay to a trustee of the superannuation fund the amount of the deduction before the end of the 28‑day period beginning immediately after the end of the month in which the deduction was made. (2A) Subsection (2) does not apply if: (a) the employer pays to an approved clearing house (within the meaning of the Superannuation Guarantee (Administration) Act 1992) the amount of the deduction before the end of the period mentioned in that subsection; and (b) the approved clearing house accepts the payment. (3) The employer commits an offence if the employer contravenes subsection (2). Penalty: 100 penalty units. (3A) The employer commits an offence if the employer contravenes subsection (2). This is an offence of strict liability. Penalty: 50 penalty units. > Note 1: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility. > Note 2: For strict liability, see section 6.1 of the Criminal Code. Part‑time domestic workers counted (5) For the purposes of this section, the Superannuation Guarantee (Administration) Act 1992 has effect as if subsection 11(2) of that Act had not been enacted.