Exempted employers

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

• establish or select a default fund other than a scheme established under the Act
• 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 a defined benefit scheme, which must comply with the scheme’s contributions rules).

These employers are: 

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

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

They are:

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

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.