Superannuation Guarantee (Administration) Act 1992
The Commissioner must, by legislative instrument, make guidelines that the Commissioner must have regard to when deciding whether or not to make a decision under subsection 19(2E) .
Note:
Subsection 19(2E) allows the Commissioner to reduce (including to nil) the amount of an increase in an individual superannuation guarantee shortfall under subsection 19(2A) or (2B) .
[ CCH Note: Superannuation Guarantee (Administration) - Choice of Fund - Written Guidelines for the Reduction of an Increase in an Employer ' s Individual Superannuation Guarantee Shortfall Determination 2021 (F2021L01453 registered 22/10/2021), effective from 1 November 2021, contains the guidelines for the purposes of s 21(1). The determination replaces and repeals Superannuation Guarantee (Administration) Act 1992 - Written Guidelines for the Reduction of an Increase in an Employer's Individual Superannuation Guarantee Shortfall (F2006L01821) registered on 15 June 2006.]
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Hide history note21(2)
The Commissioner must, by legislative instrument, make guidelines that the Commissioner must have regard to when deciding whether or not to make a decision under subsection 19(2F) .
Note:
Subsection 19(2F) allows the Commissioner to reduce (including to nil) the amount of an individual superannuation guarantee shortfall when a fund that has been notified as the stapled fund for an employee is unable to accept contributions.
[ CCH Note: Superannuation Guarantee (Administration) - Stapled Fund - Guidelines for the Reduction of an Employer ' s Individual Superannuation Guarantee Shortfall for Late Contributions Due to Non-acceptance by Notified Stapled Fund Determination 2021 (F2021L01451 registered 22/10/2021), effective from 1 November 2021, contains the guidelines for the purposes of s 21(2).]
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