Superannuation Guarantee (Administration) Regulations 2018
PART 6
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PAYMENTS OF AMOUNTS OF SHORTFALL COMPONENTS FOR THE BENEFIT OF EMPLOYEES
SECTION 23
23
SHORTFALL COMPONENT NOT TO BE PAID IN CERTAIN CIRCUMSTANCES
The Commissioner must not pay the amount of a shortfall component in respect of an employee unless sufficient information is reasonably available to the Commissioner to allow the Commissioner to identify the employee.
The Commissioner must not pay the amount of a shortfall component in respect of an employee unless sufficient information is reasonably available to the Commissioner to allow the Commissioner to identify the employee.