Superannuation Guarantee (Administration) Act 1992

S 33(1) substituted by No 147 of 2005, s 3 and Sch 6 item 6, applicable to obligations relating to the quarter beginning on 1 October 2005 and later quarters. S 33(1) formerly read:

33(1)
An employer who has a superannuation guarantee shortfall for a quarter must lodge a superannuation guarantee statement for the quarter on or before:

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

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

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

(d) for a quarter beginning on 1 October - 14 February in the next quarter.

S 33(1) and (1A) substituted for s 33(1) by No 51 of 2002, s 3 and Sch 1 item 136, effective 1 July 2003. For application and transitional provisions, see note under s 5(3). S 33(1) formerly read:

33(1)
An employer who has a superannuation guarantee shortfall for a year must lodge a superannuation guarantee statement for the year on or before:

(a) 14 August in the following year; or

(b) any later day allowed by the Commissioner.

S 33(1) and (1A) substituted for s 33(1) by No 51 of 2002, s 3 and Sch 1 item 136, effective 1 July 2003. For application and transitional provisions, see note under s 5(3).

S 33(2) substituted by No 2 of 2015, s 3 and Sch 2 item 114, effective 25 February 2015. S 33(2) formerly read:

33(2)
The statement must set out:

(a) the name and postal address of the employer; and

(b) the name, postal address and tax file number (so far as is known to the employer) of each employee in relation to whom the employer had an individual superannuation guarantee shortfall for the quarter; and

(c) the amount of each such shortfall; and

(d) the employer ' s nominal interest component for the quarter; and

(e) the employer's administration component for the quarter; and

(f) (Repealed by No 51 of 2002)

(g) the total of the employer ' s individual superannuation guarantee shortfalls for the quarter; and

(h) the amount of the employer ' s superannuation guarantee charge for the quarter.

S 33(2) amended by No 51 of 2002, s 3 and Sch 1 items 137 to 139, by substituting " the quarter " for " the year " in paras (b), (d) and (e), repealing para (f) and substituting " the quarter " for " the year " in paras (g) and (h), effective 1 July 2003. For application and transitional provisions, see note under s 5(3). Para (f) formerly read:

(f) if the employer ' s annual national payroll for the employer ' s base year is $ 1,000,000 or less, the amount of that payroll; and

S 33(3) repealed by No 2 of 2015, s 3 and Sch 2 item 114, effective 25 February 2015. S 33(3) formerly read:

33(3)
The statement must:

(a) be in a form approved by the Commissioner; and

(b) be lodged with the Commissioner in accordance with the regulations; and

(c) be signed by or on behalf of the employer making the statement.

S 33(4) amended by No 51 of 2002, s 3 and Sch 1 item 140, by substituting " the quarter " for " the year " , effective 1 July 2003. For application and transitional provisions, see note under s 5(3).