Superannuation Guarantee (Administration) Regulations 2018

PART 6 - PAYMENTS OF AMOUNTS OF SHORTFALL COMPONENTS FOR THE BENEFIT OF EMPLOYEES  

SECTION 20   OBLIGATION OF RESPONSIBLE OFFICERS WHO RECEIVE A REQUEST FROM AN EMPLOYEE  

20(1)    
This section applies if the responsible officers of a relevant fund receive a request under paragraph 19(4)(a) or 22(a) .

20(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.

20(3)    
An offence against subsection (2) is an offence of strict liability.

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

20(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.

20(5)    
An offence against subsection (4) is an offence of strict liability.

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

20(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.

20(7)    
An offence against subsection (6) is an offence of strict liability.

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