Superannuation Guarantee (Administration) Regulations 2018
Whether or not the Commissioner has given an employee a notice under section 18 , the employee may:
(a) request in writing the responsible officers of a relevant fund to collect from the Commissioner the amount, or the sum of the amounts, of the employee ' s shortfall component; or
(b) lodge, at an office of the Australian Taxation Office, a written nomination of a relevant fund.
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