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 19AC   EMPLOYER SHORTFALL EXEMPTION CERTIFICATE - NOTICE OF DECISION  

19AC(1)  
If the Commissioner issues an employer shortfall exemption certificate to a person under section 19AB , the Commissioner must give written notice of the decision to:


(a) the person; and


(b) the employer to which the certificate relates.

19AC(2)  
A notice under subsection (1) must identify the following:


(a) the person;


(b) the employer;


(c) the quarter to which the certificate relates.

19AC(3)  
If the Commissioner decides not to issue an employer shortfall exemption certificate to a person under section 19AB , the Commissioner must give written notice of the decision to the person.

19AC(4)  
The Commissioner is taken to have refused to issue an employer shortfall exemption certificate to a person if the Commissioner does not give notice of the Commissioner ' s decision before the end of 60 days after the person made the application for the certificate.




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