116CReduction of employer’s liability to the extent of superannuation charge payments

116C  Reduction of employer’s liability to the extent of superannuation charge payments   The obligation to make contributions for an employee under section 116B does not apply to an employer to the extent that:  (a) the employer has made a charge payment (within the meaning of section 63A of the Superannuation Guarantee (Administration) Act 1992) in respect of the employee under Part 8 of that Act; and  (b) the employee is a benefiting employee (within the meaning of that Part); and  (c) the Commissioner of Taxation is required to pay, or otherwise deal with, a shortfall component (within the meaning of that Part) for the benefit of the employee under that Part.