Document ID: chunk:federal_register_of_legislation:C2022C00095:section:21
Version: federal_register_of_legislation:C2022C00095
Segment Type: section
Provision Reference: s 21
Character Range: 62419–63318

21  Guidelines for reducing an increase in an individual superannuation guarantee shortfall
 (1) 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).
 (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.