Late superannuation guarantee contributions to a fund that complies with the choice of fund rules
(13) It would be appropriate for the Commissioner to apply a greater level of reduction (including to nil) where an employer has made the late superannuation guarantee contributions to a fund that meets the choice of fund rules within a reasonable time following the most recently notified stapled fund not accepting the contributions. For example, contributions made to a fund the employee has subsequently chosen, a successor fund of the most recently notified stapled fund, another stapled fund notified by the Commissioner, and if notified that the employee did not have another stapled fund, the employer’s default fund or a fund specified under a workplace determination or enterprise agreement made before 1 January 2021.
(14) The Commissioner may apply a lesser level of reduction where an employer did not make the late superannuation guarantee contributions within a reasonable time of the non-acceptance by the most recent notified stapled fund or made the contributions to another fund that met the choice of fund rules without making a further request for a stapled fund.
(15) The Commissioner may not apply a reduction to the employer’s shortfall where before the employer made the late superannuation guarantee contributions to another fund:
(a) the employee had provided the employer details of their chosen fund
(b) the Commissioner had notified the employer of another stapled fund, or
(c) the Commissioner had notified the employer of an estimate of SGC or issued an SGC default assessment to the employer,
unless there were other mitigating facts and circumstances or exceptional circumstances.