Document ID: chunk:federal_register_of_legislation:F2020C00740:reg:20
Version: federal_register_of_legislation:F2020C00740
Segment Type: reg
Provision Reference: reg 20
Character Range: 25323–26519

20  Government co‑contributions and superannuation guarantee shortfalls
  CSC must pay a contribution into the ADF Super Fund if:
 (a) the contribution is a payment made by the Commissioner of Taxation as:
 (i) a Government co‑contribution under the Superannuation (Government Co‑contribution for Low Income Earners) Act 2003 in respect of a person; or
 (ii) a payment of an amount of shortfall component under Part 8 of the Superannuation Guarantee (Administration) Act 1992 in respect of an employee; and
 (b) the contribution is paid to CSC by the Commissioner while the person or employee is:
 (i) a serving ADF Super member (whether or not the payment relates to a period when the person or employee was a serving ADF Super member); or
 (ii) an ADF Super member who is a former long‑term ADF member (whether or not the payment relates to a period when the person or employee was a former long‑term ADF member); and
 (c) the contribution is paid to CSC in a way determined by CSC under section 21.
Note: CSC must not pay the contribution into the ADF Super Fund if it would be contrary to the SIS Act or jeopardise ADF Super's status as a complying superannuation fund: see subsection 8(2).