Superannuation Guarantee (Administration) Act 1992

PART 7 - PENALTY FOR LATE OR NON-PAYMENT OF SUPERANNUATION GUARANTEE CHARGE  

SECTION 59A   NOTICE TO PAY UNPAID SUPERANNUATION GUARANTEE CHARGE  

59A(1)    
This section applies if superannuation guarantee charge payable by an employer is unpaid on the day (the current notice trigger day ) that is the day after the end of the 28-day period that started on the day (the imposition day ) the charge became payable.

Note:

The superannuation guarantee charge could be:

(a) charge assessed and payable under section 36 ; or

(b) charge in the form of general interest charge payable under section 49 .

59A(2)    
The Commissioner must, as soon as practicable after the current notice trigger day, give the employer a written notice (the current notice ) requiring the employer to pay a specified amount of superannuation guarantee charge if:

(a)    at least some of the specified amount is the amount referred to in subsection (1) ; and

(b)    the remainder (if any) of the specified amount is charge payable by the employer that is unpaid on the current notice trigger day; and

(c)    the specified amount exceeds $ 30 or any higher amount prescribed by the regulations; and

(d)    the employer has not been given an earlier notice under this subsection during the 50-day period ending on the day before the current notice trigger day; and

(e)    no part of the specified amount has been included in any earlier notice under this subsection.

Note 1:

As well as including the amount referred to in subsection (1) , the amount specified in the current notice could also include:

(a) any (other) unpaid general interest charge that has accrued under section 49 since the employer was given the last notice under this subsection; and

(b) any (other) unpaid charge that has been assessed under section 36 since the start of the 50-day period mentioned in paragraph (d) .

Note 2:

The employer remains liable to pay the amounts making up the specified amount. The notice does not create a separate liability to pay the specified amount. However, a failure to comply with the notice may result in an administrative penalty under section 59C .

59A(3)    
The Commissioner must ensure that the current notice includes words to the effect that an administrative penalty will arise if the employer fails to pay the specified amount during the period (the current notice payment period ):

(a)    starting on the day specified in the notice (which must be on or after the current notice trigger day); and

(b)    ending on the 28th day after the day specified in the notice.