Section 30 — Superannuation Guarantee (Administration) Act 1992: Arrangements to avoid payment of superannuation guarantee charge

If: (a) an employer makes an arrangement; and (b) as a result of the arrangement the employer’s superannuation guarantee shortfall for a quarter is reduced; and (c) in the Commissioner’s opinion the arrangement was made solely or principally for the purpose of avoiding payment of superannuation guarantee charge otherwise than in accordance with this Act; the employer is liable to pay for the quarter an amount of superannuation guarantee charge equal to the amount that, in the Commissioner’s opinion, the employer would have been liable to pay if the arrangement had not been made.