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 30  

30   ARRANGEMENTS TO AVOID PAYMENT OF SUPERANNUATION GUARANTEE CHARGE  

If:

(a)    an employer makes an arrangement; and

(b)    

as a result of the arrangement the employer ' s superannuation guarantee shortfall for a quarter is reduced; and

(c)    in the Commissioner ' s opinion the arrangement was made solely or principally for the purpose of avoiding payment of superannuation guarantee charge otherwise than in accordance with this Act;

the employer is liable to pay for the quarter an amount of superannuation guarantee charge equal to the amount that, in the Commissioner ' s opinion, the employer would have been liable to pay if the arrangement had not been made.