Document ID: chunk:federal_register_of_legislation:C2010C00495:clause:1_23a
Version: federal_register_of_legislation:C2010C00495
Segment Type: clause
Provision Reference: sch 1 cl 23A
Character Range: 25532–26847

23A  Employer's reporting obligations for superannuation contributions

 (1) This section applies if an employer makes a contribution to a superannuation fund or an RSA, for the benefit of an employee, that reduces the rate of the employer's charge percentage under section 23 (other than a contribution that is taken to have been made because of subsection 23(9A)).

Note: This section does apply to contributions that are taken to have been made because of subsection 23(13).

 (2) The employer must give a report to the employee in writing identifying the amount of the contribution and setting out any other information required by the regulations.

 (3) The employer must give the report within 30 days of making the contribution.

 (4) An employer commits an offence if:
 (a) the employer makes a contribution to an RSA or a superannuation fund for the benefit of an employee; and
 (b) the contribution reduces the rate of the employer's charge percentage under section 23; and
 (c) the employer does not give a report to the employee as required.

Penalty: 30 penalty units.

Note: False or misleading reports are covered by the offences in sections 137.1 and 137.2 of the Criminal Code.

 (5) Strict liability applies to paragraph (4)(b).

Note: For strict liability, see section 6.1 of the Criminal Code.