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Superannuation Guarantee (Administration) Regulations 2018
18Employee must be notified of certain shortfall components
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#### 18 Employee must be notified of certain shortfall components
(1) The Commissioner must give written notice to an employee if the employee’s shortfall component exceeds $20.
(2) The Commissioner may give written notice to an employee if the employee’s shortfall component is equal to or less than $20.
(3) A notice must:
(a) state the date of the notice; and
(b) state the name of the employer; and
(c) state the amount, or the sum of the amounts, of the shortfall component.
(4) A notice may also specify a relevant fund for the purposes of subsection 19(5).
(5) The Commissioner may give more than one notice under this section.