Commonwealth Consolidated Regulations

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SUPERANNUATION GUARANTEE (ADMINISTRATION) REGULATIONS 2018 - REG 17C

Stapled funds--circumstances for changing an earlier notification

    For the purposes of subsection   32R(3) of the Act, the circumstances in which the Commissioner may change an earlier notification given to an employer in relation to an employee are when:

  (a)   the Commissioner has identified an error in the earlier notification; and

  (b)   if the earlier notification stated that the Commissioner is satisfied that there is a stapled fund for the employee--the Commissioner is unaware of any contributions being made to the fund by the employer for the benefit of the employee.

Note:   The earlier notification will also have been given to the employer's agent if that agent made the request that resulted in the notification (see paragraph   32R(2)(b) of the Act).

 



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