Western Australian Current Acts Western Australian Current Acts (1) An Employer must
make superannuation contributions such that the Employer will avoid incurring
an individual superannuation guarantee shortfall for any of its employees.
(2) Where subsection
(1) requires an Employer to make contributions for an employee, the Employer
must pay the contributions to —
(a) a
chosen fund for the employee; or
(b) if
at the time the contribution is paid there is no chosen fund for the employee,
the default fund.
(3) Except as
prescribed in the regulations, an Employer must comply with the requirements
of the SGA Act Part 3A Division 6, even if it is not required by that Act to
do so.
(4) If an Employer
becomes liable to pay the superannuation guarantee charge as a result of
incurring an individual superannuation guarantee shortfall for an employee for
a period, the Employer has no obligation under subsection (1) to make
contributions in respect of that employee for that period.
(5) This section does
not apply in relation to an employee who is in a class of employees prescribed
by the regulations.
[Section 4B inserted: No. 35 of 2011 s. 50.]