Superannuation Guarantee (Administration) Act 1992
If the Commissioner issues an employer shortfall exemption certificate to a person under section 19AB , the Commissioner must give written notice of the decision to:
(a) the person; and
(b) the employer to which the certificate relates.
19AC(2)
A notice under subsection (1) must identify the following:
(a) the person;
(b) the employer;
(c) the quarter to which the certificate relates.
19AC(3)
If the Commissioner decides not to issue an employer shortfall exemption certificate to a person under section 19AB , the Commissioner must give written notice of the decision to the person.
19AC(4)
The Commissioner is taken to have refused to issue an employer shortfall exemption certificate to a person if the Commissioner does not give notice of the Commissioner ' s decision before the end of 60 days after the person made the application for the certificate.
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