Superannuation Guarantee (Administration) Act 1992
This section applies if a scheduled international social security agreement (within the meaning of section 5 of the Social Security (International Agreements) Act 1999 ) prevents double coverage of the compulsory retirement savings arrangements under the laws of the parties to the agreement.15C(2) [ Application for certificate]
An entity mentioned in subsection (3) may apply in writing to the Commissioner for a certificate under subsection (4) covering the employment of a particular employee.15C(3) [ Entity]
(a) if the employee ' s employer is not a resident of Australia - a related entity (within the meaning of the agreement) of the employer; or
(b) otherwise - the employee ' s employer. 15C(4) [ Certificate]
The Commissioner may give the entity that made the application a certificate under this subsection if the Commissioner is satisfied that doing so is in accordance with the agreement mentioned in subsection (1).15C(5) [ Certificate particulars]
(a) state the name of the employer and the employee; and
(b) state the time at which, or the circumstances in which, the certificate stops covering the employment; and
(c) contain any other information that the Commissioner considers relevant. 15C(6) [ Revocation or variation of certificate]
The Commissioner may revoke or vary a certificate under subsection (4), if doing so would be in accordance with the administrative arrangements to the agreement mentioned in subsection (1) that are agreed between the parties to the agreement.15C(7) [ Objection]
A person who is dissatisfied with a decision of the Commissioner under subsection (4) or (6) may object against the decision in the manner set out in Part IVC of the Taxation Administration Act 1953 .15C(8) [ Application to salary or wages]
If the entity that made the application is not the employee ' s employer, this Part (apart from this section) applies to salary or wages relating to employment covered by the certificate that are paid to the employee as if the entity that made the application were the employee ' s employer.
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.