17CStapled funds—circumstances for changing an earlier notification

#### 17C Stapled funds—circumstances for changing an earlier notification For the purposes of subsection 32R(3) of the Act, the circumstances in which the Commissioner may change an earlier notification given to an employer in relation to an employee are when: (a) the Commissioner has identified an error in the earlier notification; and (b) if the earlier notification stated that the Commissioner is satisfied that there is a stapled fund for the employee—the Commissioner is unaware of any contributions being made to the fund by the employer for the benefit of the employee. > Note: The earlier notification will also have been given to the employer’s agent if that agent made the request that resulted in the notification (see paragraph 32R(2)(b) of the Act).