Superannuation Guarantee (Administration) Act 1992

PART 4 - SUPERANNUATION GUARANTEE STATEMENTS AND ASSESSMENTS  

SECTION 33   SUPERANNUATION GUARANTEE STATEMENTS  

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 - 28 May in the next quarter; and


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


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


(d) for a quarter beginning on 1 October - 28 February in the next quarter.

33(1A)  


However, the Commissioner may allow an employer to lodge a superannuation guarantee statement on a later day.

33(2)  


The statement must be in the approved form.

33(3)  
(Repealed by No 2 of 2015)

33(4)  


Subsection (1) does not apply to the employer if the employer has previously given the Commissioner a statement for the quarter under section 34 .

 

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