13Outline of credits to accounts

#### 13 Outline of credits to accounts The following is a simplified outline of the types of credits that may be made to an individual’s account. Deposits by employers • Under section 25, the individual’s employer or former employer may make a deposit in respect of the individual. The employer or former employer will make the deposit instead of making a superannuation contribution in respect of the individual. The deposit will result in a credit to the individual’s account. Superannuation guarantee shortfalls • Under section 65 of the Superannuation Guarantee (Administration) Act 1992, if there is a shortfall component of a payment of superannuation guarantee charge in relation to the individual, the Commissioner of Taxation may credit the shortfall component to the individual’s account. Interest • Under Part 6, interest may be credited to the individual’s account.