Superannuation Guarantee (Administration) Act 1992

PART 4 - SUPERANNUATION GUARANTEE STATEMENTS AND ASSESSMENTS  

SECTION 34   34   POWER TO REQUIRE INFORMATION WHERE NO SUPERANNUATION GUARANTEE STATEMENT  


The Commissioner, by written notice, may require a person who was at any time during a quarter an employer and who has not lodged a superannuation guarantee statement for that quarter to give the Commissioner, within a specified period of not less than 14 days, a written statement for the quarter stating whether the person has a superannuation guarantee shortfall for the quarter and if so, setting out the matters set out in the approved form referred to in subsection 33(2) .

 

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