Commonwealth Numbered Regulations

SUPERANNUATION GUARANTEE (ADMINISTRATION) REGULATIONS 2018 (F2018L01289) - REG 18

             (1)  The Commissioner must give written notice to an employee if the employee's shortfall component exceeds $20.

             (2)  The Commissioner may give written notice to an employee if the employee's shortfall component is equal to or less than $20.

             (3)  A notice must:

                     (a)  state the date of the notice; and

                     (b)  state the name of the employer; and

                     (c)  state the amount, or the sum of the amounts, of the shortfall component.

             (4)  A notice may also specify a relevant fund for the purposes of subsection 19(5).

             (5)  The Commissioner may give more than one notice under this section.