Superannuation Guarantee (Administration) Regulations 2018

PART 4 - LIABILITY OF EMPLOYERS TO SUPERANNUATION GUARANTEE CHARGE  

Division 2 - Superannuation guarantee shortfalls  

SECTION 13  

13   EXCEPTIONAL CIRCUMSTANCES THAT AFFECT ABILITY OF EMPLOYERS TO MAKE ELIGIBLE CONTRIBUTIONS  

For the purposes of paragraph 18C(4)(a) of the Act, the following kinds of exceptional circumstances are prescribed:

(a)    natural disasters;

(b)    widespread outages of:

(i) information and communication technology services; or

(ii) other technology services or platforms that facilitate or support employers to make contributions.