Superannuation Guarantee (Administration) Act 1992

PART 6 - COLLECTION AND RECOVERY OF CHARGE  

SECTION 46   WHEN SUPERANNUATION GUARANTEE CHARGE BECOMES PAYABLE  

46(1)    
Superannuation guarantee charge for a quarter is payable:

(a)    if, on or before the lodgment day for the quarter, the employer lodges a superannuation guarantee statement or a statement under section 34 indicating a superannuation guarantee shortfall for that quarter - on the lodgment day; or

(b)    if, after the lodgment day, the employer lodges a superannuation guarantee statement or a statement under section 34 indicating a superannuation guarantee shortfall for that quarter - on the day on which the statement is lodged.

Note 1:

If a default assessment is made for a quarter then the superannuation guarantee charge is payable on the day on which the assessment is made: see section 36 .

Note 2:

For provisions about collection and recovery of superannuation guarantee charge, see Part 4-15 in Schedule 1 to the Taxation Administration Act 1953 .

46(2)    

In this section:

lodgment day
for a quarter means:

(a) for a quarter beginning on 1 January - 28 May in the next quarter; and

(b) for a quarter beginning on 1 April - 28 August in the next quarter; and

(c) for a quarter beginning on 1 July - 28 November in the next quarter; and

(d) for a quarter beginning on 1 October - 28 February in the next quarter.