110SA
In forcePurpose of this Part
Volume 2Parts VIAA to XIV (sections 110SA to 250), Schedules, Endnotes
Part VIAASuperannuation guarantee top‑up benefit
110SA Purpose of this Part
(1)
The purpose of this Part is to establish, for a person who ceases to be an eligible employee, an entitlement to a benefit (a superannuation guarantee top‑up benefit).
(2)
A consequence of the benefit is that an employer of the person, while the person was an eligible employee, does not have an individual base superannuation guarantee shortfall that is greater than nil for the person for a QE day while the person was an eligible employee.
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