Subdivision Circumstances where the amount of the em - Superannuation Guarantee (Administration) – Stapled Fund – Guidelines for the Reduction of an Employer’s Individual Superannuation Guarantee Shortfall for Late Contributions Due to Non-acceptance by Notified Stapled Fund Determination 2021 - Circumstances where the amount of the employer’s shortfall may not be further reduced

Circumstances where the amount of the employer’s shortfall may not be further reduced

(18) The Commissioner may determine it is not appropriate to further reduce the amount of the employer’s shortfall in circumstances where the employer could have reasonably been expected to have understood and complied with the choice of fund rules and their superannuation guarantee obligations. For example, an employer has been previously subject to choice of fund rules compliance action, received guidance from the Commissioner in administratively binding advice or previous compliance activity, or had repeatedly made contributions to a fund that does not meet the choice of fund rules.

(19) It would also not be appropriate for the Commissioner to further reduce the employer’s shortfall simply because the amount of the shortfall may be relatively small.

Circumstances where the amount of the emCircumstances where the amount of the employer’s shortfall may not be further reduced

Get a plain-English read of Circumstances where the amount of the em

Circumstances where the amount of the employer’s shortfall may not be further reduced