Superannuation Guarantee (Administration) Regulations 2018
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 .
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