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S 19AC repealed by No 57 of 2025, s 3 and Sch 1 item 12, effective 1 July 2026.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 19AC formerly read:

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.

S 19AC 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.