a Saturday or a Sunday; or

a day which is a public holiday for the whole of:

any State; or

the Australian Capital Territory; or

the Northern Territory.

starting on the QE day; and

ending on the 20th business day after the QE day.

starting on the day after the latest day that an eligible contribution made by the employer for the benefit of the employee is able to be applied under subsection 18C(1) for the QE day; and

ending on the day before the day an assessment for the QE day is made for the employer.

earnings in respect of ordinary hours of work; and

earnings consisting of over-award payments, shift-loading or commission;

a payment in lieu of unused sick leave;

(d) an unused annual leave payment, or unused long service leave payment, within the meaning of the Income Tax Assessment Act 1997.

starting on the QE day; and

ending on the seventh business day after the QE day.

the person’s ordinary time earnings;

all commissions payable to the person;

all payments for the performance of the person’s duties as a member of the executive body (whether described as the board of directors or otherwise) of a body corporate;

all payments under a contract referred to in subsection 12(3) that are in respect of the person’s labour under the contract;

all remuneration of the person as a member of the Parliament of the Commonwealth or a State or the Legislative Assembly of a Territory;

all payments to the person for work referred to in subsection 12(8);

all remuneration of the person in circumstances referred to in subsection 12(9) or (10);

if under an arrangement the person agreed for:

a contribution to be made to a complying superannuation fund or an RSA for the benefit of the person by the person’s employer; and

in return, for the reduction (including to nil) of one or more amounts of a kind described in paragraphs (a) to (g) of this subsection but not in subsection (3) of this section;

a payment of an amount that represents the reversal of all or part of a sacrificed contribution;

earnings or remuneration of, or payments to, the person to the extent that:

the person is an employee of a kind prescribed by the regulations; or

the earnings, remuneration or payments are for work done of a kind prescribed by the regulations; or

the earnings, remuneration or payments are otherwise of a kind prescribed by the regulations.

a payment of qualifying earnings to the employee by or on behalf of the employer; or

for qualifying earnings described by paragraph (1)(h)—the reductions described in that paragraph made in return for the making of the sacrificed contribution for the benefit of the employee.

during the financial year; and

in relation to the employer;

if that payment caused that total to exceed that base—so much of that payment as does not include the excess; or

if an earlier payment had already caused that total to exceed that base—nil.

pays qualifying earnings to an employee; or

reduces an employee’s qualifying earnings so that a sacrificed contribution can be made for the employee;

one or more individual base superannuation guarantee shortfalls for a QE day that are greater than nil; or

one or more choice loadings for a QE day that are greater than nil.

the total of the employer’s individual final superannuation guarantee shortfalls for the QE day;

the total of the employer’s individual notional earnings components for the QE day;

the employer’s administrative uplift amount for the QE day;

the total of the employer’s choice loadings for the QE day.

pays qualifying earnings to an employee; or

reduces an employee’s qualifying earnings so that a sacrificed contribution can be made for the employee;

if there is one such payment—the amount of the payment; or

if there are 2 or more such payments—the sum of the amounts of the payments.

the employer; and

a period that includes the QE day;

the amount of the payment of qualifying earnings on the QE day is treated as if it were nil (see subsection 10A(6)); and

the individual superannuation guarantee amount is nil.

a specified employer of the applicant at the time the application is made; and

a specified period ending at the end of a specified financial year;

if the certificate is not issued, the applicant is likely to have excess concessional contributions for that financial year (whether or not issuing the certificate would prevent that result); and

if the certificate is issued for that period, at least one other employer of the applicant is likely to have an individual superannuation guarantee amount for:

the applicant; and

a QE day during that financial year;

it is appropriate in the circumstances to issue the certificate.

for the matter in paragraph (2)(a) or (b)—must have regard to any other employer shortfall exemption certificate that has been issued, or is proposed to be issued, to the applicant for that financial year; and

for the matter in paragraph (2)(c)—may have regard to:

the effect that issuing the certificate is likely to have on the applicant’s concessional contributions for that financial year; and

any other matter that the Commissioner considers relevant.

must be in the approved form; and

must specify the employer, period and financial year to be specified in the certificate; and

must be made at least 30 days before the first day of the period.

may be issued after the first day of the period specified in the certificate; and

is not a legislative instrument.

the applicant; and

if the decision is to issue a certificate—the employer to which the certificate relates.

for the benefit of the employee; and

within a particular period.

for the benefit of the employee; and

up until the day before the Commissioner makes an assessment of the amount of the charge.

a contribution (other than a sacrificed contribution) made by the employer for the benefit of the employee that:

is to a complying superannuation fund; and

is able to be allocated within the fund for the benefit of the employee; and

is not made for the benefit of the employee as a defined benefit member of a defined benefit superannuation scheme; and

is not made at a time when a conversion notice has effect in relation to the fund; or

a contribution (other than a sacrificed contribution) made by the employer for the benefit of the employee:

to an RSA; and

that is able to be allocated within the RSA for the benefit of the employee; or

if:

the employee has died; and

the employer would, if the employee had not died, have made a contribution covered by paragraph (a) or (b) for the benefit of the employee; and

the employer instead pays an equivalent amount to the employee’s legal personal representative;

a contribution notionally made as described in subsection (3) to a defined benefit superannuation scheme for the benefit of the employee as a defined benefit member of the scheme.

at or before the time the contribution is made, the employer has obtained a written statement provided by or on behalf of the trustee of the fund; and

the statement provides that the fund:

is a resident regulated superannuation fund; and

(ii) is not subject to a direction under Superannuation Industry (Supervision) Act 1993.section 63 of the

a benefit certificate for a defined benefit superannuation scheme has effect; and

the scheme is operating for the benefit of the employee:

as a defined benefit member of the scheme; and

in relation to payments of qualifying earnings to or for the employee by the employer; and

the benefit certificate:

covers a class of employees (that includes the employee) as defined benefit members of the scheme; and

specifies the notional employer contribution rate in relation to that class of employees; and

the employer has a written statement, provided by or on behalf of the trustee of the scheme, that the scheme:

is a resident regulated superannuation fund; and

(ii) is not subject to a direction under Superannuation Industry (Supervision) Act 1993; andsection 63 of the

has not been subject to such a direction at any time since the beginning of the day on which the benefit certificate is expressed to take effect;

the presumption in subsection 18A(2) is unavailable for a contribution to a fund if subsection (2) of this section applies on the day the contribution is made; or

a statement provided as described in paragraph 18A(3)(d) has no effect for a scheme if subsection (2) of this section applies on the QE day.

one of the following subparagraphs applies:

the employer is the trustee or manager of the fund or scheme;

the employer is an associate of the trustee or manager of the fund or scheme;

the trustee or manager of the fund or scheme is an associate of the employer; and

the employer reasonably believes that the fund or scheme:

is not a resident regulated superannuation fund; or

(ii) is operating in contravention of a regulatory provision (Superannuation Industry (Supervision) Act 1993).within the meaning of section 38A of the

(a) is applied under this subsection for the QE day (the current QE day), and has not been applied under this subsection or section 18D for an earlier QE day; and

is applied under this subsection in the order that it is received by the relevant fund, RSA, representative or scheme; and

(c) is so received during one of these periods (the standard periods):

the usual period for the current QE day; or

the 12-month period ending on the day before the current QE day;

does not cause the amount resulting from this subsection for the employee and the QE day to be less than nil.

kinds of out-of-cycle qualifying earnings; and

the circumstances that must exist for qualifying earnings to be one of those kinds.

one or more kinds of employers that are affected by exceptional circumstances of a kind prescribed by the regulations that affect the ability of the employers to make eligible contributions; and

the period during which any QE days for payments of qualifying earnings by those employers are affected by those exceptional circumstances.

if the employer’s individual base superannuation guarantee shortfall for the employee and QE day is nil—nil; or

otherwise—equal to the amount in subsection (2).

is applied under this section for the QE day, and has not been applied under this section for an earlier QE day; and

is applied under this subsection in the order that it is received by the relevant fund, RSA, representative or scheme; and

is so received during the late period for the QE day; and

does not cause the amount resulting from this subsection for the employee and the QE day to be less than nil.

is during the late period for the QE day; and

is a day on which the employer’s individual final superannuation guarantee shortfall for the employee and the QE day is greater than nil.

the employer’s individual base superannuation guarantee shortfall for the employee and the QE day; and

the amount worked out under this subsection for each earlier day referred to in subsection (1) for the QE day.

the total of the employer’s individual final superannuation guarantee shortfalls for the QE day; and

the total of the employer’s individual notional earnings components for the QE day.

a method for reducing an employer’s administrative uplift amount for a QE day that relies on one or more of the following:

whether the Commissioner has previously made an assessment for the employer on the Commissioner’s own initiative;

(ii) whether the Commissioner has previously made an estimate under subsection 268-10(1) in Schedule 1 to the Taxation Administration Act 1953 for the employer for a liability to pay superannuation guarantee charge;

whether (and when) the employer lodges a voluntary disclosure statement under section 33 for the QE day;

a method that depends on a person being satisfied of one or more specified matters.

an employer has an individual superannuation guarantee amount for an employee and a QE day; and

the employer makes, for the benefit of the employee, one or more eligible contributions that:

result in the employer’s individual base superannuation guarantee shortfall, or individual final superannuation guarantee shortfall, for the employee and the QE day being less than what it would otherwise be; or

if the amount mentioned in paragraph (a) is nil—would have resulted in a shortfall mentioned in subparagraph (i) being less than what it would have otherwise been had the amount mentioned in paragraph (a) been greater than nil.

if subsection (2) or (3) applies to some or all of those eligible contributions—the lower of:

the amount equal to 25% of the total of the contributions to which that subsection applies; and

the choice loading limit for the QE day; or

otherwise—nil.

some or all of the contributions mentioned in paragraph 20(b) are not made in compliance with the choice of fund requirements; and

section 20D (relying on most recent Commissioner notification) does not apply to the contributions.

some or all of the contributions mentioned in paragraph 20(b):

are notionally made as described in subsection 18A(3) to a defined benefit superannuation scheme; and

if paragraph 32C(2)(c) were disregarded—would not have been made in compliance with the choice of fund requirements if they had been actually (rather than notionally) made to the scheme; and

none of subsections 20B(2), (3) and (4) apply to the employer for the employee, the scheme and the QE day; and

section 20D (relying on most recent Commissioner notification) does not apply to the contributions.

(a) the employee was a defined benefit member of the fund immediately before 1 July 2005 and has not ceased to be such a member during the period (the membership period):

starting on 1 July 2005; and

ending at the end of the QE day; and

(b) an actuary has provided a certificate in accordance with regulations under the Superannuation Industry (Supervision) Act 1993 stating that the employer is not required to make contributions for a period including the QE day, and there has been such a certificate covering all times since 1 July 2005; and

an actuary has provided a certificate stating that, in the actuary’s opinion, at all times during the membership period there is a high probability that the assets of the scheme are, and will be, equal to or greater than 110% of the greater of the scheme’s liabilities in respect of vested benefits and the scheme’s accrued actuarial liabilities.

as a result of increases in the employee’s salary or remuneration; or

by reference to accruals of investment earnings; or

by reference to indexation based on, or calculated by reference to, a relevant price index or wages index; or

in any other way prescribed by the regulations.

for the QE day; and

made by the employer for the benefit of the employee;

future economic conditions; and

the future of matters affecting membership of the scheme;

made by the employer for the benefit of the employee; and

to which subsection 20A(2) or (3) applies for any earlier QE day for the employer and employee during the notice period that includes the current QE day.

beginning on the latest of:

the day the employee’s employment with the employer starts; and

the day after the end of the immediately preceding notice period for the employer and the employee; and

1 July 2026; and

ending on the day the Commissioner gives the employer written notice that the employer’s notice period for the employee has ended.

the employer attempts to make the contribution at a particular time; and

at that time, there is no chosen fund for the employee; and

at that time, the most recent notification to the employer:

by the Commissioner; and

relating to a request by the employer (or by the employer’s agent) for the Commissioner to identify any stapled fund for the employee;

the fund does not accept the contribution from the employer for the benefit of the employee; and

the employer made the contribution to another fund for the benefit of the employee.

is lodged before the day an assessment is made for the employer for the QE day; and

is in the approved form.

(a) the day (the receipt day) an eligible contribution made by the employer for the benefit of an employee was received by the relevant fund, RSA, representative or scheme;

(b) the day (the payment day) the contribution was paid, or debited, from an account (however described) belonging to:

the employer; or

a person who is making the contribution on behalf of the employer.

an employer’s superannuation guarantee shortfall for a specified QE day; and

the superannuation guarantee charge payable on the shortfall.

based on information in a voluntary disclosure statement lodged by the employer for the QE day; or

on the Commissioner’s own initiative.

includes a payment day for an eligible contribution that:

is covered by paragraph 18A(1)(a), (b) or (c); and

was applied under subsection 18D(2) for the employer, an employee and the QE day; but

does not include a receipt day for the contribution;

charge assessed and payable under section 36; or

charge in the form of general interest charge payable under section 49.

at least some of the specified amount is the amount referred to in subsection (1); and

the remainder (if any) of the specified amount is charge payable by the employer that is unpaid on the current notice trigger day; and

the specified amount exceeds $30 or any higher amount prescribed by the regulations; and

the employer has not been given an earlier notice under this subsection during the 50-day period ending on the day before the current notice trigger day; and

no part of the specified amount has been included in any earlier notice under this subsection.

any (other) unpaid general interest charge that has accrued under section 49 since the employer was given the last notice under this subsection; and

any (other) unpaid charge that has been assessed under section 36 since the start of the 50-day period mentioned in paragraph (d).

starting on the day specified in the notice (which must be on or after the current notice trigger day); and

ending on the 28th day after the day specified in the notice.

the current notice payment period has not expired; and

a liability under this Act to pay any of the amounts making up the specified amount is reduced (but not to nil);

the current notice payment period has not expired; and

each liability under this Act to pay an amount making up the specified amount either:

is reduced to nil; or

ceases to exist;

a liability under this Act to pay an amount relevant to the penalty assessment is reduced (including to nil) or ceases to exist; or

the amount of the penalty set out in the penalty assessment is reduced to nil because of a determination made under subsection 18C(4).

was assessed in relation to a QE day; or

was in the form of general interest charge payable under section 49 in relation to non-payment of superannuation guarantee charge assessed in relation to a QE day.

the employer’s individual final superannuation guarantee shortfall for the employee and the QE day specified in the assessment;

the employer’s individual notional earnings component for the employee and the QE day;

the employer’s choice loading for the employee and the QE day;

so much of any general interest charge as:

relates to non-payment of superannuation guarantee charge payable in relation to the amounts in paragraphs (a), (b) and (c); and

has been paid by, or is payable at, the particular time;

the total of the employer’s individual final superannuation guarantee shortfalls for all employees and the QE day specified in the assessment;

the total of the employer’s individual notional earnings components for all employees and the QE day;

the total of the employer’s choice loadings for all employees and the QE day;

so much of any general interest charge as:

relates to non-payment of superannuation guarantee charge payable in relation to the totals in paragraphs (a), (b) and (c); and

has been paid by, or is payable at, the particular time;

a responsible Department;

an untaxable Commonwealth authority;

(a) definition of administration component;

(b) definition of approved clearing house.

a complying superannuation fund; or

a complying superannuation scheme.

(a) definition of indexation factor;

(b) definition of individual superannuation guarantee shortfall;

(c) definition of nominal interest component;

(d) definition of penalty charge;

(e) definition of quarterly salary or wages base;

(f) definition of sacrificed ordinary time earnings amount;

(g) definition of sacrificed salary or wages amount;

(h) definition of salary sacrifice arrangement;

(i) definition of superannuation guarantee statement.

the trustee of a complying superannuation fund; or

the trustee of a complying approved deposit fund; or

an RSA provider.

the trustee’s intention to give the notice; and

the proposed date of effect of the notice;

the giving of the conversion notice; and

the date of effect of the notice;

at that time, paragraphs 18A(3)(a) and (d) of this Act (about defined benefit superannuation schemes) are satisfied for the fund and the employer; or

the employee is a defined benefit member of a defined benefit superannuation scheme; and

subsection 20B(2) applies to the employer for the employee, the scheme and the QE day.

the employee is a defined benefit member of a defined benefit superannuation scheme; and

subsection 20B(3) applies to the employer for the employee, the scheme and the QE day in relation to the defined benefit that has accrued to the employee under the scheme.

any overpaid amount of superannuation guarantee charge in the form of general interest charge that became payable under section 49;

if the reduction in the liability results in an amended penalty assessment of an administrative penalty—any overpayment of the administrative penalty;

(c) any overpayment of administrative penalty under Taxation Administration Act 1953 relating to the reduction in the liability.Part 4-25 in Schedule 1 to the

the person to whom the payment was made;

if:

the person to whom the payment was made is a superannuation provider of a fund or RSA; and

there are one or more later transfers of the payment, or of amounts wholly or partly attributable to the payment, to one or more other funds or RSAs;

the benefitting employee for the payment (or the employee’s trustee) if:

it is not possible to recover all or part of the excess from a person covered by paragraph (a) or (b); and

the benefitting employee (or the employee’s trustee) has received one or more benefits from a fund or RSA that are wholly or partly attributable to the payment.

the Commissioner gave the debtor a written notice of the proposed recovery that includes the amount to be recovered and an explanation of the operation of this section; and

at least 28 days have passed since the notice was given; and

the amount recovered is not more than the amount specified in the notice.

none of the excess can be recovered from a superannuation provider if none of the provider’s funds or RSAs currently hold the payment or any amount wholly or partly attributable to the payment; and

the total amount recovered from a benefitting employee (or the employee’s trustee) because of paragraph (3)(c) must not exceed the total of the benefits received as described in that paragraph.

whether the employer has a superannuation guarantee shortfall for a QE day; and

the amount of such a shortfall.

the company has a superannuation guarantee shortfall for a QE day; and

the shortfall relates to one or more employees; and

the QE day is before the relevant date;

the company has a superannuation guarantee shortfall for a QE day; and

the shortfall relates to one or more employees; and

the QE day is the same as, or is after, the relevant date;

for the purposes of paragraph (1)(e), so much of the superannuation guarantee charge for the QE day as is attributable to a period before the relevant date is taken to be payable by the company in respect of services rendered to the company by those employees before the relevant date; and

the remainder of the superannuation guarantee charge for the QE day is taken:

to be an expense referred to in paragraph (1)(a); and

not to be an amount of superannuation guarantee charge referred in paragraph (1)(e).

the company has a superannuation guarantee shortfall for a QE day; and

the shortfall relates to one or more employees; and

the QE day is the same as, or is after, the relevant date; and

one or more payments were made by the company on account of wages payable to those employees on the QE day in respect of services rendered to the company by those employees before the relevant date; and

those payments were made as a result of an advance of money by a person on or after the relevant date for the purpose of making those payments;

for the purposes of paragraph (1)(e), so much of the superannuation guarantee charge for the QE day as is attributable to either or both of the following:

those payments;

the period before the relevant date;

the remainder of the superannuation guarantee charge for the QE day is taken:

to be an expense referred to in paragraph (1)(a); and

not to be an amount of superannuation guarantee charge referred in paragraph (1)(e); and

if the QE day is the same as the relevant date—subsection (1AC) does not apply to the superannuation guarantee charge for the QE day.

the employer’s superannuation guarantee shortfall in respect of which the charge is imposed arises because the employer has an individual base superannuation guarantee shortfall, or a choice loading, for the employee that is greater than nil.

the contribution must result in you having a lower *individual final superannuation guarantee shortfall for the employee and one or more *QE days than what you would have otherwise.

the amount of the contribution that causes the result described in paragraph (1)(c).

(a) results in you having a lower *individual final superannuation guarantee shortfall for the other person and one or more *QE days than what you would have otherwise because of Superannuation Guarantee (Administration) Act 1992; orsection 15B of the

(i) results in the company or entity having a lower *individual final superannuation guarantee shortfall for the other person and one or more *QE days than what it would have otherwise because of Superannuation Guarantee (Administration) Act 1992; orsection 15B of the

this Division applies to the member in respect of a fortnight; and

the Commonwealth makes contributions as required by this section in respect of the member and the fortnight; and

the Commonwealth would otherwise have an individual base superannuation guarantee shortfall for:

the member; and

a QE day for the member that relates to the fortnight;

in the actuary’s opinion; and

because of the value of other benefits payable to or in respect of the person;

ensuring that an employer does not have an individual base superannuation guarantee shortfall that is greater than nil for a person for a QE day while the person was an eligible employee.

(v) the person’s qualifying earnings (within the meaning of the Superannuation Guarantee (Administration) Act 1992) would be taken into account for the purpose of Division 2 of Part 3 of that Act; and

(d) the person’s qualifying earnings (within the meaning of the Superannuation Guarantee (Administration) Act 1992) would be taken into account for the purpose of Division 2 of Part 3 of that Act;

(e) the person’s qualifying earnings (within the meaning of the Superannuation Guarantee (Administration) Act 1992) would be taken into account for the purpose of Division 2 of Part 3 of that Act;

(c) the person’s qualifying earnings (within the meaning of the Superannuation Guarantee (Administration) Act 1992) would not be taken into account for the purpose of Division 2 of Part 3 of that Act;

the amount the employer-sponsor contributes to the fund for the QE day exceeds the amount that the employer-sponsor would need to contribute to avoid an individual base superannuation guarantee shortfall that is greater than nil for the member and the QE day; and

for each QE day for the employee occurring while the employee is a member of the fund—any contribution required to ensure (after taking into account contributions paid under paragraph (a)) that the employer does not have an individual base superannuation guarantee shortfall that is greater than nil for the employee and the QE day; and

for a continuing contribution under paragraph (1)(a) for a pay period—on the day on which salary for the pay period is payable; or

for a contribution under paragraph (1)(aa) for a QE day—before the end of the usual period for the QE day.

if the amount referred to in paragraph (1)(a) or (b) relates to a *QE day—set out the QE day; and

for each employee for whom you have an *individual base superannuation guarantee shortfall that is greater than nil for the relevant *QE day—the information that:

relates to the employee and the shortfall; and

(ii) is required by the approved form for a voluntary disclosure statement under Superannuation Guarantee (Administration) Act 1992;section 33 of the

the first day after the end of the 60-day period starting on the QE day;

the day the charge is payable (see subsection 36(4) of that Act);

(a) the Corporations Act 2001;

(b) the Fair Work Act 2009;

(c) the Superannuation Guarantee (Administration) Act 1992.

payments of qualifying earnings to or for an employee by an employer on such a QE day that relate to work, labour or performance of duties before, on or after 1 July 2026; and

arrangements for such payments that are made before, on or after 1 July 2026.

a liability to pay superannuation guarantee charge relating to that quarter (whether the liability arose before, on or after 1 July 2026); or

a related liability (whether the related liability arose before, on or after 1 July 2026).

a QE day that is 1 July 2026 or a later day;

a liability to pay superannuation guarantee charge relating to a QE day that is 1 July 2026 or a later day;

individual base superannuation guarantee shortfalls relating to a QE day that is 1 July 2026 or a later day;

individual final superannuation guarantee shortfalls relating to a QE day that is 1 July 2026 or a later day.

a liability to pay superannuation guarantee charge relating to a quarter ending before 1 July 2026 (whether the liability arose before, on or after 1 July 2026);

a related liability (whether the related liability arose before, on or after 1 July 2026);

individual superannuation guarantee shortfalls relating to a quarter ending before 1 July 2026;

contributions to reduce a charge percentage relating to a quarter ending before 1 July 2026;

salary or wages relating to a quarter ending before 1 July 2026;

(f) an obligation to give a statement or information to the Commissioner under the Superannuation Guarantee (Administration) Act 1992 relating to a quarter ending before 1 July 2026;

(g) determining matters relevant to working out the SG minimum contribution (within the meaning of Superannuation Act 1976) for part of a period of employment that is before 1 July 2026.Part VIAA of the

a sacrificed contribution (within the meaning of the old Act on 30 June 2026); and

made before 1 July 2026.

applied under the old Act (as in force on the contribution day) to reduce the charge percentage for the employer for a quarter ending before 1 July 2026; nor

offset under 1 July 2026;section 23A of the old Act (as in force on the contribution day) against a liability of the employer relating to a quarter ending before

(a) the contribution is made on a day (the contribution day) between 1 July 2026 and 28 July 2026; and

under the old Act (as in force on 30 June 2026), the employer has on the contribution day an individual superannuation guarantee shortfall that is greater than nil for the employee for the quarter ending on 30 June 2026.

was 30 June 2026); andwithin the meaning of subsection 19A(4) of the old Act (as in force on

was in force on 30 June 2026;

some or all of an employer’s payment of qualifying earnings to or for an employee on a QE day consists of Norfolk Island salary or wages; and

the QE day is in the financial year ending on 30 June 2027;

while the employee is a resident of Norfolk Island, and for work done in Norfolk Island or outside Australia; or

while the employer is a resident of Norfolk Island, and while the employee is a resident of Australia for work done in Norfolk Island.