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SUPERANNUATION GUARANTEE (ADMINISTRATION) ACT 1992 - SECT 21

Guidelines for reducing an increase in an individual superannuation guarantee shortfall

             (1)  The Commissioner must develop written guidelines that he or she must have regard to when deciding whether or not to make a decision under subsection 19(2E).

Note:          Subsection 19(2E) allows the Commissioner to reduce (including to nil) the amount of an increase in an individual superannuation guarantee shortfall under subsection 19(2A) or (2B).

             (2)  The guidelines are to be made available for inspection on the internet.



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