Commonwealth Consolidated Acts Commonwealth Consolidated ActsThe obligation to make contributions for an employee under section 116B does not apply to an employer to the extent that:
(a) the employer has made a charge payment (within the meaning of section 63A of the Superannuation Guarantee (Administration) Act 1992 ) in respect of the employee under Part 8 of that Act; and
(b) the employee is a benefiting employee (within the meaning of that Part); and
(c) the Commissioner of Taxation is required to pay, or otherwise deal with, a shortfall component (within the meaning of that Part) for the benefit of the employee under that Part.