LIABILITY OF EMPLOYERS OTHER THAN THE COMMONWEALTH AND TAX-EXEMPT COMMONWEALTH AUTHORITIES TO PAY SUPERANNUATION GUARANTEE CHARGE
GUIDELINES FOR REDUCING AN INCREASE IN AN INDIVIDUAL SUPERANNUATION GUARANTEE SHORTFALL
[Commissioner to develop guidelines]
The Commissioner must develop written guidelines that he or she must have regard to when deciding whether or not to make a decision under subsection
allows the Commissioner to reduce (including to nil) the amount of an increase in an individual superannuation guarantee shortfall under subsection
[Guidelines to be made available]
The guidelines are to be made available for inspection on the internet.