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S 35 repealed by No 57 of 2025, s 3 and Sch 1 item 14, effective 1 July 2026.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 35 formerly read:

SECTION 35 FIRST SUPERANNUATION GUARANTEE STATEMENT FOR A QUARTER TAKEN TO BE ASSESSMENT  
35(1) [Statement deemed an assessment]  

If:

(a) an employer lodges a superannuation guarantee statement for a quarter; and

(b) a superannuation guarantee statement has not previously been lodged, and an assessment has not previously been made, for the quarter in relation to the employer;

then:

(c) the statement has effect as an assessment of the employer ' s superannuation guarantee shortfall for the quarter and of the superannuation guarantee charge payable on the shortfall; and

(d) the assessment is taken to have been made on the later of the day on which the statement was lodged and the following day:

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

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

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

(iv) for a quarter beginning on 1 October - 28 February in the next quarter; and

(e) the sum of:

(i) the total of the employer ' s individual superannuation guarantee shortfalls; and

(ii) the employer ' s nominal interest component; and

(iii) the employer ' s administration component;

specified in the statement is to be taken to be the amount of superannuation guarantee charge payable by the employer for the quarter; and

(f) the statement has effect as if it were a notice of assessment signed by the Commissioner and given to the employer on the day on which the assessment is taken to have been made.

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History

S 35(1) amended by No 97 of 2008, s 3 and Sch 3 item 176, by substituting " next quarter; and " for " next quarter. " in para (d)(iv), effective 3 October 2008.

S 35(1) amended by No 147 of 2005, s 3 and Sch 6 item 7, by substituting para (d), applicable to obligations relating to the quarter beginning on 1 October 2005 and later quarters. Para (d) formerly read:

(d) the assessment is taken to have been made on the later of the day on which the statement was lodged and the following day:

(i) for a quarter beginning on 1 January - 14 May in the next quarter;

(ii) for a quarter beginning on 1 April - 14 August in the next quarter;

(iii) for a quarter beginning on 1 July - 14 November in the next quarter;

(iv) for a quarter beginning on 1 October - 14 February in the next quarter; and

S 35(1) amended by No 51 of 2002, s 3 and Sch 1 items 142 to 146, by substituting " a quarter " for " a year " in para (a), substituting " the quarter " for " the year " in para (b), substituting " the quarter " for " the year " in para (c), substituting para (d) and substituting " the quarter " for " the year " in para (e), effective 1 July 2003. For application and transitional provisions, see note under s 5(3). Para (d) formerly read:

(d) the assessment is taken to have been made on 14 August in the following year or the day on which the statement was lodged, whichever is the later; and

35(2) [ " superannuation guarantee statement " ]  

In subsection (1), superannuation guarantee statement includes a statement under section 34 that indicates that an employer has a superannuation guarantee shortfall for a quarter.

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History

S 35(2) amended by No 51 of 2002, s 3 and Sch 1 item 147, by substituting " a quarter " for " a year " , effective 1 July 2003. For application and transitional provisions, see note under s 5(3).