SUPERANNUATION GUARANTEE (ADMINISTRATION) ACT 1992

PART 3 - LIABILITY OF EMPLOYERS OTHER THAN THE COMMONWEALTH AND TAX-EXEMPT COMMONWEALTH AUTHORITIES TO PAY SUPERANNUATION GUARANTEE CHARGE  

SECTION 19AA   EMPLOYER SHORTFALL EXEMPTION CERTIFICATE  

19AA(1)  
This section applies if the Commissioner has issued an employer shortfall exemption certificate to a person in relation to:


(a) an employer of the person; and


(b) a quarter in a financial year.

19AA(2)  
Treat the maximum contribution base for the quarter as nil for the purposes of working out the employer ' s individual superannuation guarantee shortfall under section 19 for the person for the quarter.

Note:

An employer shortfall exemption certificate issued to a person in relation to a particular employer does not affect any other employer ' s individual superannuation guarantee shortfall for the person.




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