Document ID: chunk:federal_register_of_legislation:C2025C00161:section:13
Version: federal_register_of_legislation:C2025C00161
Segment Type: section
Provision Reference: s 13
Character Range: 16526–17450

13  Outline of credits to accounts
  The following is a simplified outline of the types of credits that may be made to an individual's account.

      Deposits by employers
         • Under section 25, the individual's employer or former employer may make a deposit in respect of the individual. The employer or former employer will make the deposit instead of making a superannuation contribution in respect of the individual. The deposit will result in a credit to the individual's account.
      Superannuation guarantee shortfalls
         • Under section 65 of the Superannuation Guarantee (Administration) Act 1992, if there is a shortfall component of a payment of superannuation guarantee charge in relation to the individual, the Commissioner of Taxation may credit the shortfall component to the individual's account.
      Interest
         • Under Part 6, interest may be credited to the individual's account.