Superannuation Guarantee (Administration) Act 1992

Div 2 heading inserted by No 57 of 2025, s 3 and Sch 1 item 12, effective 1 July 2026. For application and transitional provisions, see note under s 16 .

Subdiv D heading inserted by No 57 of 2025, s 3 and Sch 1 item 12, effective 1 July 2026. For application and transitional provisions, see note under s 16 .

S 19AA repealed by No 57 of 2025, s 3 and Sch 1 item 12, effective 1 July 2026. For application and transitional provisions, see note under s 16 . S 19AA formerly read:

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.

S 19AA inserted by No 78 of 2019, s 3 and Sch 1 item 2, effective 3 October 2019 and applicable in relation to quarters starting on or after 1 July 2018.