Document ID: chunk:federal_register_of_legislation:F2021L01451:body:0:p5
Version: federal_register_of_legislation:F2021L01451
Segment Type: other
Provision Reference: 
Character Range: 11451–13225

the employer engaged in action to prevent or obstruct the Commissioner from determining the individual superannuation guarantee shortfall and / or the level of reduction, or

           (b)          an employer had a shortfall in the previous quarter because the late superannuation guarantee contributions they made after the most recently notified stapled fund did not accept the contributions were to a fund that did not comply with the choice of fund rules.

       (22)      The Commissioner cannot apply an uplift that results in the employer's shortfall exceeding the original amount of the shortfall.

    Notification of decision

       (23)      The Commissioner must notify the employer in writing of the decision made under subsection 19(2F) of the SGAA. This written notice will contain the reasons why the particular decision was made irrespective of the level of reduction.

    5.             Definitions
    A number of expressions used in this instrument are defined in Superannuation Guarantee (Administration) Act 1992, including the following:

           (a)          charge percentage, has the meaning given by subsection 19(1)

           (b)          chosen fund, has the meaning given by section 32F

           (c)           complying superannuation fund or scheme, has the meaning given by section 7

           (d)          individual superannuation guarantee shortfall, has the meaning given by subsection 19(1)

           (e)          RSA (or retirement savings account), has the meaning given by section 6 with reference to the Retirement Savings Accounts Act 1997

           (f)            stapled fund, has the meaning given by section 32Q

           (g)          superannuation guarantee charge, has the meaning given by section 6.