Commonwealth Consolidated Regulations

[Index] [Table] [Search] [Search this Regulation] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

SUPERANNUATION GUARANTEE (ADMINISTRATION) REGULATIONS 2018 - REG 20

Obligation of responsible officers who receive a request from an employee

  (1)   This section applies if the responsible officers of a relevant fund receive a request under paragraph   19(4)(a) or 22(a).

  (2)   The responsible officers must:

  (a)   give the employee written notice of receipt of the request; and

  (b)   specify in the notice the date of its receipt.

Penalty:   5 penalty units.

  (3)   An offence against subsection   (2) is an offence of strict liability.

Note:   For strict liability, see section   6.1 of the Criminal Code .

  (4)   If the responsible officers decline to comply with the request, the responsible officers must notify the employee within 14 days after receiving the request.

Penalty:   5 penalty units.

  (5)   An offence against subsection   (4) is an offence of strict liability.

Note:   For strict liability, see section   6.1 of the Criminal Code .

  (6)   If the responsible officers agree to comply with the request, the responsible officers must lodge the request, or a copy of it, at an office of the Australian Taxation Office, within:

  (a)   14 days after receiving the request; or

  (b)   a further period determined by the Commissioner in writing.

Penalty:   5 penalty units.

  (7)   An offence against subsection   (6) is an offence of strict liability.

Note:   For strict liability, see section   6.1 of the Criminal Code .



AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback