Superannuation Guarantee (Administration) Regulations 2018
PART 6
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PAYMENTS OF AMOUNTS OF SHORTFALL COMPONENTS FOR THE BENEFIT OF EMPLOYEES
SECTION 18
EMPLOYEE MUST BE NOTIFIED OF CERTAIN SHORTFALL COMPONENTS
18(1)
The Commissioner must give written notice to an employee if the employee ' s shortfall component exceeds $20.
18(2)
The Commissioner may give written notice to an employee if the employee ' s shortfall component is equal to or less than $20.
18(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.
18(4)
A notice may also specify a relevant fund for the purposes of subsection 19(5) .
18(5)
The Commissioner may give more than one notice under this section.
The Commissioner must give written notice to an employee if the employee ' s shortfall component exceeds $20.
18(2)
The Commissioner may give written notice to an employee if the employee ' s shortfall component is equal to or less than $20.
18(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.
18(4)
A notice may also specify a relevant fund for the purposes of subsection 19(5) .
18(5)
The Commissioner may give more than one notice under this section.
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