1994 Superannuation Test Case

The Australian Insurance Employees' Union & Others v Adjustor and Assessors (Ass Risks) Pty Ltd & Others Superannuation Test Case – (1994) 55 IR 447 – O’Connor President, McIntyre VP, Polites SDP, Acton DP and Merriman C,
Decision issued 7 September 1994, Print L5100

Case summary

The case follows the 1992 commencement of the Superannuation Guarantee Scheme which requires all employers, whether award regulated or not, to make superannuation contributions on behalf of their employees.

The Australian Industrial Relations Commission adopts principles to deal with applications for award superannuation provisions. The task of the Commission is to ensure that any award that is made does not contain requirements that will result in an employer not meeting its obligations under the Superannuation Guarantee legislation.