Superannuation Guarantee (Administration) Act 1992
This section applies if the Commissioner has issued an employer shortfall exemption certificate to a person in relation to:
(a) an employer of the person; and
(b) a quarter in a financial year. 19AA(2)
Treat the maximum contribution base for the quarter as nil for the purposes of working out the employer ' s individual superannuation guarantee shortfall under section 19 for the person for the quarter.
An employer shortfall exemption certificate issued to a person in relation to a particular employer does not affect any other employer ' s individual superannuation guarantee shortfall for the person.
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