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Superannuation Guarantee (Administration) Act 1992
19AAEmployer shortfall exemption certificate
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#### 19AA Employer shortfall exemption certificate
(1) This section applies if the Commissioner has issued an employer shortfall exemption certificate to a person in relation to:
(a) an employer of the person; and
(b) a quarter in a financial year.
(2) Treat the maximum contribution base for the quarter as nil for the purposes of working out the employer’s individual superannuation guarantee shortfall under section 19 for the person for the quarter.
> Note: An employer shortfall exemption certificate issued to a person in relation to a particular employer does not affect any other employer’s individual superannuation guarantee shortfall for the person.