16 Jun 06 Guidelines for reduction of super choice shortfallWritten Guidelines for the Reduction of an Increase in an Employer's Individual Superannuation Guarantee Shortfall under the Superannuation Guarantee (Administration) Act 1992 was made on 9 June 2006 and registered on the Federal Register of Legislative Instruments on 15 June 2006 as Legislative Instrument F2006L01821. This instrument revokes the instrument registered on 21 September 2005 (Legislative Instrument F2005L02718).
The instrument sets out revised written guidelines the Commissioner of Taxation must have regard to in making a decision whether to reduce the amount of the increase in an employer's individual superannuation guarantee shortfall for an employee for a quarter under the Superannuation Guarantee (Administration) Act 1992.
For a copy of the Guidelines, go here
For a copy of the Explanatory Statement, click on Attachments.