sec.127BReduction of employer’s liability to the extent of superannuation charge payments

### sec.127B Reduction of employer’s liability to the extent of superannuation charge payments The obligation to make contributions for an employee under section 127A does not apply to an employer to the extent that— a charge payment has been made by or on behalf of the employer in respect of the employee under part 8 of the SGA Act ; and the employee is a benefiting employee; and the commissioner is required to pay, or otherwise deal with, a shortfall component for the benefit of the employee under part 8 of the SGA Act . A term used in this section that is defined in part 8 of the SGA Act has the meaning given under that part. In this section— commissioner means the Commissioner of Taxation under the SGA Act , section 6 (1) . SGA Act means the Superannuation Guarantee (Administration) Act 1992 (Cwlth) . s 127B ins 2024 No. 40 s 9 (sec.127B-ssec.1) The obligation to make contributions for an employee under section 127A does not apply to an employer to the extent that— a charge payment has been made by or on behalf of the employer in respect of the employee under part 8 of the SGA Act ; and the employee is a benefiting employee; and the commissioner is required to pay, or otherwise deal with, a shortfall component for the benefit of the employee under part 8 of the SGA Act . (sec.127B-ssec.2) A term used in this section that is defined in part 8 of the SGA Act has the meaning given under that part. (sec.127B-ssec.3) In this section— commissioner means the Commissioner of Taxation under the SGA Act , section 6 (1) . SGA Act means the Superannuation Guarantee (Administration) Act 1992 (Cwlth) . - (a) a charge payment has been made by or on behalf of the employer in respect of the employee under part 8 of the SGA Act ; and - (b) the employee is a benefiting employee; and - (c) the commissioner is required to pay, or otherwise deal with, a shortfall component for the benefit of the employee under part 8 of the SGA Act .