(2) Other legislative schemes relevant to superannuation include the following: (a) the Superannuation Guarantee (Administration) Act 1992, requires that employers provide a minimum level of superannuation contributions for each of their eligible employees; (b) the Superannuation (Government Cocontribution for Low which provides for Government Income Earners) Act 2003, cocontributions to low income earners’ superannuation; (c) the which provides Superannuation Accounts Act 1995, a facility to accept payments of superannuation guarantee shortfalls; (d) the Superannuation (Unclaimed Money and Lost Members) which provides for the payment of unclaimed Act 1999, superannuation money, and the maintenance of a register of lost members.
(2) Other legislative schemes relevant to superannuation include the following: (a) the Superannuation Guarantee (Administration) Act 1992, requires that employers provide a minimum level of superannuation contributions for each of their eligible employees; (b) the Superannuation (Government Cocontribution for Low Income Earners) Act 2003, which provides for Government cocontributions to low income earners’ superannuation; (c) the Superannuation Accounts Act 1995, which provides a facility to accept payments of superannuation guarantee shortfalls; (d) the Superannuation (Unclaimed Money and Lost Members) Act 1999, which provides for the payment of unclaimed superannuation money, and the maintenance of a register of lost members.
Income_Tax_Assessment_Act_1997_Super_Extract-1.docx