Section 19AC — Superannuation Guarantee (Administration) Act 1992: Employer shortfall exemption certificate—notice of decision

(1) If the Commissioner issues an employer shortfall exemption certificate to a person under section 19AB, the Commissioner must give written notice of the decision to: (a) the person; and (b) the employer to which the certificate relates. (2) A notice under subsection (1) must identify the following: (a) the person; (b) the employer; (c) the quarter to which the certificate relates. (3) If the Commissioner decides not to issue an employer shortfall exemption certificate to a person under section 19AB, the Commissioner must give written notice of the decision to the person. (4) The Commissioner is taken to have refused to issue an employer shortfall exemption certificate to a person if the Commissioner does not give notice of the Commissioner’s decision before the end of 60 days after the person made the application for the certificate.