S 54 repealed by No 179 of 1999, s 3 and Sch 2 item 82, effective 22 December 1999. Despite this repeal, s 54 continues to have effect in relation to a person who dies before 1 July 2000. S 54 formerly read:
SECTION 54 RECOVERY OF SUPERANNUATION GUARANTEE CHARGE FROM TRUSTEE OF DECEASED EMPLOYER
This section applies, if at the time of an employer's death:
superannuation guarantee charge that was payable by the employer immediately before the employer's death has not been assessed or has not been paid in full; or
additional superannuation guarantee charge under Part
for which, immediately before the employer's death, the employer was liable has not been assessed or paid.
The Commissioner has the same powers and remedies for the assessment and recovery of superannuation guarantee charge from a trustee of the estate of the employer as the Commissioner would have had against the employer if the employer were still living.
The trustee must:
lodge any statements or information that the employer was, or would but for the employer's death have been, liable to lodge; and
lodge any other statements or information that the Commissioner requires.
If the trustee fails to lodge a statement in relation to a year, the Commissioner may assess:
the employer's superannuation guarantee shortfall for the year; and
the amount of superannuation guarantee charge payable on the shortfall.
The trustee is subject to additional superannuation guarantee charge under section
to the same extent as the employer would be if the employer were still living.
The amount of any superannuation guarantee charge payable by the trustee is a charge on all of the employer's estate in the trustee's hands in priority to any other encumbrance (except a charge in relation to a debt payable to the Commissioner).
A trustee who is dissatisfied with an assessment made under this section may object in the manner set out in Part
Taxation Administration Act 1953
Superannuation guarantee charge in relation to an assessment for a year made under this section is taken to have become payable on 14 August in the following year.
In this section:
'superannuation guarantee charge'
includes additional superannuation guarantee charge under section