Superannuation Guarantee (Administration) Act 1992

PART 3 - LIABILITY OF EMPLOYERS OTHER THAN THE COMMONWEALTH AND TAX-EXEMPT COMMONWEALTH AUTHORITIES TO PAY SUPERANNUATION GUARANTEE CHARGE  

Division 2 - Superannuation guarantee charge payable by employers  

Subdivision B - Individual superannuation guarantee amounts arise if qualifying earnings are paid etc.  

SECTION 17D   NOTICE ABOUT AN EXEMPTION CERTIFICATE  

17D(1)    
If the Commissioner makes a decision under subsection 17C(1) about an application, the Commissioner must give written notice of the decision to:

(a)    the applicant; and

(b)    if the decision is to issue a certificate - the employer to which the certificate relates.

17D(2)    
A notice of a decision to issue a certificate must include a copy of the certificate.

17D(3)    
The Commissioner is treated as having decided not to issue a certificate to the applicant if the Commissioner does not give notice (under subsection (1) ) of the decision during the 60-day period starting on the day the application was made.