Document ID: chunk:federal_register_of_legislation:C2010C00495:clause:1_200
Version: federal_register_of_legislation:C2010C00495
Segment Type: clause
Provision Reference: sch 1 cl 200
Character Range: 48626–49665

200  Relief from annual national payroll requirements for pre‑1 July 2003 shortfalls if employer's base year is 1996‑97 or later
If:
 (a) an employer has a superannuation guarantee shortfall for a period that ended before 1 July 2003; and
 (b) the employer's base year, within the meaning of the Superannuation Guarantee (Administration) Act 1992 as it continues to apply in relation to shortfalls for years that ended before 1 July 2003 (see item 193), is the year beginning on 1 July 1996 or a later year;
the employer does not, from 1 July 2003, have to comply with the requirements of paragraph 33(2)(f), subparagraph 59(2)(a)(i) and paragraph 79(2)(a) of that Act (as so continuing to apply) in relation to that shortfall and that period.

Note: This provision relieves the employer from having to comply with requirements related to the employer's annual national payroll. However, an employer whose base year is an earlier year must continue to comply with those requirements in relation to shortfalls for pre‑1 July 2003 periods.