Superannuation Guarantee (Administration) Regulations 2018
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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