Document ID: chunk:federal_register_of_legislation:F2021C00237:reg:7:p14
Version: federal_register_of_legislation:F2021C00237
Segment Type: reg
Provision Reference: reg 7 (pt 14/46)
Character Range: 74985–77963

current government scheme member can make to the PSSAP Fund.

       CSC must only accept salary sacrifice contributions under this Rule if the person they are in respect to was an Australian government superannuation scheme member at the time the contributions were made. These contributions are considered to be "additional employer contributions" for the purpose of the Rules.

 2.2.4B CSC must reject any contributions paid under Rule 2.2.4A if the SIS Act would prevent the PSSAP Fund from accepting the contributions or if acceptance of the contributions by CSC may jeopardise the status of the PSSAP Fund as a complying superannuation fund.

   Method of payment of employer contributions

 2.2.5 CSC may from time to time determine the way in which basic employer contributions and additional employer contributions must be paid to CSC. However, this Rule does not apply in relation to basic employer contributions mentioned in Rule 2.2.1A.
 2.2.6 The designated employer of an ordinary employer‑sponsored member under subsection 18(2), 18(3) or 18(5) of the Act must pay basic employer contributions and any additional employer contributions in accordance with any determination of CSC under Rule 2.2.5.
 2.2.6A The designated employer of a current government scheme member must pay any additional employer contributions in accordance with any determination of CSC under Rule 2.2.5.

   Payments to be paid into the PSSAP Fund

 2.2.7 CSC must pay any basic employer contributions and any additional employer contributions into the PSSAP Fund.

   Reporting of employer contributions

 2.2.8 Each designated employer, in respect of an ordinary employer‑sponsored member to whom Rule 2.2.2(a) applies, must inform the member in writing, at least quarterly, of the amount of basic employer contributions and additional employer contributions paid to the PSSAP Fund.
 2.2.9 Within one month of the end of each quarter, each designated employer must, in respect of an ordinary employer‑sponsored member to whom Rule 2.2.2(b) applies or has applied at any time during the quarter, inform the member and CSC in writing of the total amount of basic employer contributions and additional employer contributions paid to the PSSAP Fund in the quarter expressed:
           (a) in dollars and cents; and
           (b) as a percentage of the ordinary time earnings of the ordinary employer‑sponsored member for the quarter.
 2.2.10 If the percentage reported under Rule 2.2.9(b) is less than the relevant charge percentage for the quarter, as specified in the table at subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992, the designated employer is required to notify in writing the ordinary employer‑sponsored member and CSC of an employer contribution shortfall. The amount of the employer contribution shortfall to be notified is the amount, expressed in dollars and cents, by which the reported amount falls short of the relevant charge percentage