Superannuation Guarantee (Administration) Amendment Regulations 2008 (No. 1) (132 of 2008)

Schedule 1   Amendments

[3]   Subregulation 3 (1)

substitute

(1) An employer must obtain a benefit certificate from an actuary:

(a) if the employer is required to lodge a superannuation guarantee statement - on or before the day on which the superannuation guarantee statement for the quarter to which the certificate relates is lodged; or

(b) if the employer is not required to lodge a superannuation guarantee statement - at or before the time ascertained under subsections 10 (3) and (4) of the Act; or

(c) on or before such later date as the Commissioner allows.