Document ID: chunk:federal_register_of_legislation:C2004A01338:clause:1_15a:p2
Version: federal_register_of_legislation:C2004A01338
Segment Type: clause
Provision Reference: sch 1 cl 15A (pt 2/2)
Character Range: 11026–11676

in the shorter of the scheme membership period or the certificate period referred to in subsection 22(2).

 (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 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 written guidelines when deciding whether or not to make a decision under this subsection: see section 21.