Superannuation Guarantee (Administration) Act 1992

Pt 4 heading substituted by No 57 of 2025, s 3 and Sch 1 item 13, effective 1 July 2026. For application and transitional provisions, see note under s 16 . The heading formerly read:

PART 4 - SUPERANNUATION GUARANTEE STATEMENTS AND ASSESSMENTS

S 34 repealed by No 57 of 2025, s 3 and Sch 1 item 14, effective 1 July 2026. For application and transitional provisions, see note under s 16 . S 34 formerly read:

SECTION 34 POWER TO REQUIRE INFORMATION WHERE NO SUPERANNUATION GUARANTEE STATEMENT  
34
The Commissioner, by written notice, may require a person who was at any time during a quarter an employer and who has not lodged a superannuation guarantee statement for that quarter to give the Commissioner, within a specified period of not less than 14 days, a written statement for the quarter stating whether the person has a superannuation guarantee shortfall for the quarter and if so, setting out the matters set out in the approved form referred to in subsection 33(2).

S 34 amended by No 2 of 2015, s 3 and Sch 2 item 115, by inserting " set out in the approved form " , effective 25 February 2015.

S 34 amended by No 51 of 2002, s 3 and Sch 1 item 141, by substituting " quarter " for " year " (wherever occurring), effective 1 July 2003. For application and transitional provisions, see note under s 5(3).