Document ID: chunk:federal_register_of_legislation:C2022C00095:section:13:p2
Version: federal_register_of_legislation:C2022C00095
Segment Type: section
Provision Reference: s 13 (pt 2/3)
Character Range: 49791–52474

other case—every day in the quarter that is in the shorter of the scheme membership period or the certificate period referred to in subsection 22(2).
 (2CA) For the purposes of paragraph (2B)(b), if the employee is a defined benefit member of a superannuation fund, subsection 32C(2) applies in relation to the employee and the fund as if it did not include paragraph 32C(2)(c) (requirement that fund includes a MySuper product).
 (2D) A reference in subsections (2A) and (2B) to an employer's individual superannuation guarantee shortfall being increased includes a reference to the shortfall being increased from nil.
 (2E) The Commissioner may, after taking account, wherever appropriate, of the operation of section 19A, reduce (including to nil) the amount of an increase in an employer's individual superannuation guarantee shortfall for an employee for a quarter under subsection (2A) or (2B).
Note: The Commissioner must have regard to guidelines in force under subsection 21(1) when deciding whether or not to make a decision under this subsection.
 (2F) If:
 (a) subsection (2G) applies to one or more contributions for a quarter that were not able to be made by an employer to a particular fund for the benefit of an employee; and
 (b) after the period of 28 days after the end of the quarter, the employer made those contributions to any fund for the benefit of the employee;
the Commissioner may reduce (including to nil) so much of the amount of the employer's individual superannuation guarantee shortfall for the employee for the quarter as is due to the lateness of those contributions.
Note: The Commissioner must have regard to guidelines in force under subsection 21(2) when deciding whether or not to make a decision under this subsection.
 (2G) This subsection applies to a contribution for a quarter that was not able to be made by an employer to a particular fund for the benefit of an employee if:
 (a) the employer attempts to make the contribution at a particular time; and
 (b) at that time, there is no chosen fund for the employee; and
 (c) at that time, the most recent notification to the employer:
 (i) by the Commissioner; and
 (ii) relating to a request by the employer (or by the employer's agent) for the Commissioner to identify any stapled fund for the employee;
  is that the Commissioner is satisfied that the fund is the stapled fund for the employee; and
 (d) the fund does not accept the contribution from the employer for the benefit of the employee.
 (3) For the purposes of the definition of quarterly salary or wages base in subsection (1), disregard an amount in a quarter if:
 (a) the amount would be covered by paragraph (a) of that