• Exempted Agencies

    Some agencies may have either a ‘full’ or ‘partial’ exemption from two key requirements:  

    • to use a scheme established under the State Superannuation Act 2000 as its default fund; and 
    • to calculate SG contributions on the salary base prescribed by the Act and regulations. 

    ‘Fully Exempt’ Employers

    The employers listed under regulation 12E of the State Superannuation Regulations 2001 are permitted to:  

    • establish or select a default fund other than a scheme established under the State Superannuation Act; and
    • make their Superannuation Guarantee contributions based solely on the definition of Ordinary Time Earnings as prescribed in the Commonwealth’s Superannuation (Guarantee) Administration Act 1992 (except for contributions paid to defined benefit scheme, which must comply with the scheme’s contributions rules).

    These employers are: 

    • Australian Health Practitioner Regulation Agency
    • Gold Corporation
    • Electricity Generation and Retail Corporation
    • Electricity Networks Corporation
    • Regional Power Corporation
    • Inspector of Custodial Services
    • Water Corporation
    • Western Australian Greyhound Racing Association.

    ‘Partially Exempt’ Employers 

    Some other employers have been permitted by the Treasurer under the provisions of section 30 of the State Superannuation Act 2000 to establish or select a default fund other than a scheme administered by GESB. 

    They are: 

    • Building and Construction Industry Training Fund of Western Australia
    • Construction Industry Long Service Leave Payments Board
    • Western Australia Land Authority
    • Metropolitan Cemeteries Board
    • Fremantle Port Authority 
    • Kimberly Ports Authority
    • Mid-West Ports Authority
    • Pilbara Ports Authority
    • Southern Ports Authority
    • Racing and Wagering Western Australia
    • Department of Fire and Emergency Services 

    Whatever their default fund (or the funds chosen by their employees), ‘partially exempt’ employers must still base their Superannuation Guarantee contributions on the sum of ‘Ordinary Time Earnings’ defined in the Commonwealth’s Superannuation (Guarantee) Administration Act 1992, plus the additional State items prescribed under regulation 12D of the State Superannuation Regulations 2001.

     

     

     

     

     

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