Superannuation Guarantee (Administration) Act 1992
This Part applies to a charge payment in respect of one or more employees (the benefiting employee or benefiting employees ) that is made by or on behalf of an employer.63A(1A) [Application]
This Part applies to a former employee as if the former employee were an employee of the person who was the former employee's employer.
In this section:63A(3)
For the purposes of this Part, an amount paid to the Commonwealth is treated as being a payment of superannuation guarantee charge:
(a) in respect of an employee or employees; and
(b) made by or on behalf of an employer;
to the extent that, as a result of the amount being paid to the Commonwealth, a liability of the employer to pay superannuation guarantee charge in respect of that employee or those employees is discharged under subsection 268-20(3) , or section 269-40 , in Schedule 1 to the Taxation Administration Act 1953 .
Under Division 268 in that Schedule, the Commissioner may make an estimate of the unpaid and overdue amount of an employer ' s superannuation guarantee charge for a quarter.
However, subsection (3) does not apply to the amount until the Commissioner knows which employee or employees the liability to pay the superannuation guarantee charge was in respect of.