Superannuation Guarantee (Administration) Act 1992

PART 4 - VOLUNTARY DISCLOSURE STATEMENTS AND ASSESSMENTS

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SECTION 33 VOLUNTARY DISCLOSURE STATEMENTS

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33(1)

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An employer who has a superannuation guarantee shortfall for a QE day may lodge a statement about that shortfall.

33(2)

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The statement is a voluntary disclosure statement if it:

(a) is lodged before the day an assessment is made for the employer for the QE day; and

(b)

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is in the approved form.

Note:

A statement is voluntary. Lodging a statement in the approved form can reduce the employer ' s administrative uplift amount of the employer ' s superannuation guarantee shortfall for the QE day (see subsection 19B(3) ).

33(3)

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Without limiting subsection (2) , the voluntary disclosure statement may include either or both of the following:

(a) the day (the receipt day ) an eligible contribution made by the employer for the benefit of an employee was received by the relevant fund, RSA, representative or scheme;

(b) the day (the payment day ) the contribution was paid, or debited, from an account (however described) belonging to:

(i) the employer; or

(ii) a person who is making the contribution on behalf of the employer.

33(4)

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In this section:

account
includes an account held with an ADI (within the meaning of the Banking Act 1959 ).

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History

S 33 substituted by No 57 of 2025, s 3 and Sch 1 item 14, effective 1 July 2026. For application and transitional provisions, see note under s 16 . S 33 formerly read:

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.
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History

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.

33(1A)
However, the Commissioner may allow an employer to lodge a superannuation guarantee statement on a later day.
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History

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).

33(2)
The statement must be in the approved form.
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History

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

33(3)
(Repealed by No 2 of 2015)
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History

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.

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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History

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).

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