Superannuation Guarantee (Administration) Act 1992

PART 3 - LIABILITY OF EMPLOYERS OTHER THAN THE COMMONWEALTH AND TAX-EXEMPT COMMONWEALTH AUTHORITIES TO PAY SUPERANNUATION GUARANTEE CHARGE  

SECTION 19AA   EMPLOYER SHORTFALL EXEMPTION CERTIFICATE  

19AA(1)    
This section applies if the Commissioner has issued an employer shortfall exemption certificate to a person in relation to:

(a)    an employer of the person; and

(b)    a quarter in a financial year.

19AA(2)    
Treat the maximum contribution base for the quarter as nil for the purposes of working out the employer ' s individual superannuation guarantee shortfall under section 19 for the person for the quarter.

Note:

An employer shortfall exemption certificate issued to a person in relation to a particular employer does not affect any other employer ' s individual superannuation guarantee shortfall for the person.