Mr CADMAN (NaN:00:00) —by leave—I move government amendments Nos 1 and 2:

(1) Clause 2, page 1 (lines 7 to 9), omit the clause, substitute:

2 Commencement

(1) Subject to subsection (2), this Act commences on the day on which it receives the Royal Assent.

(2) If the day on which this Act receives the Royal Assent is earlier than, or the same as, the day on which the Taxation Laws Amendment Act (No. 3) 1998 receives the Royal Assent, item 2 of Schedule 2 to this Act commences on the date of commencement of Schedule 5 to that Act, immediately after the commencement of that Schedule.

(2) Page 3 (after line 9), at the end of the Bill, add:

Schedule 2—Amendment of the Superannuation Guarantee (Administration) Act 1992

1 After section 12

Insert:

12A Interpretation: contributions to superannuation fund or RSA notionally made in accordance with industrial award

(1) The operation that Schedule 1 to the Workplace Relations Amendment (Superannuation) Act 1997 would, apart from this section, have in relation to this Act is to be disregarded.

(2) The following provisions of this section explain how subsection (1) is to apply.

(3) Where:

(a) an employer is contributing to a superannuation fund or an RSA for the benefit of an employee in relation to a contribution period; and

(b) the employer would be so contributing in accordance with an industrial award if:

(i) Schedule 1 to the Workplace Relations Amendment (Superannuation) Act 1997 had not been enacted; and

(ii) no amendments had been made after the commencement of this section to the industrial award in respect of the contributions to be made by employers to superannuation funds or RSAs for the benefit of their employees;

this Act has effect as if:

(c) the employer were contributing to the fund or RSA for the benefit of the employee in relation to the period in accordance with the industrial award; and

(d) the provisions of the industrial award relating to the calculation of the contributions were the same as those that applied immediately before the commencement of this section.

(4) Where an employer would be required by an industrial award to contribute in a contribution period for the benefit of an employee to a superannuation fund or an RSA if:

(a) Schedule 1 to the Workplace Relations Amendment (Superannuation) Act 1997 had not been enacted; and

(b) no amendments had been made after the commencement of this section to the industrial award in respect of the contributions to be made by employers to superannuation funds or RSAs for the benefit of their employees;

this Act has effect as if:

(c) the employer were required by the industrial award to contribute in the period for the benefit of the employee to the fund or RSA; and

(d) the requirements of the industrial award relating to the calculation of the contributions were the same as those that applied immediately before the commencement of this section.

(5) Where an industrial award applying throughout a contribution period would have specified that an amount had to be contributed by employers to a superannuation fund or an RSA for the benefit of the employers' employees in a class and would otherwise have complied with paragraphs 23(4A)(b) to (d) if:

(a) Schedule 1 to the Workplace Relations Amendment (Superannuation) Act 1997 had not been enacted; and

(b) no amendments had been made after the commencement of this section to the industrial award in respect of the contributions to be made by employers to superannuation funds or RSAs for the benefit of their employees in the class;

this Act has effect as if:

(c) the industrial award had so specified and had otherwise complied with those paragraphs; and

(d) the provisions of the industrial award relating to the calculation of the contributions were the same as those that applied immediately before the commencement of this section.

2 Section 32U

Repeal the section.

I also table the supplementary explanatory memorandum.