Superannuation Guarantee (Administration) Act 1992
(a) an employer lodges a superannuation guarantee statement for a quarter; and
(b) a superannuation guarantee statement has not previously been lodged, and an assessment has not previously been made, for the quarter in relation to the employer;
(c) the statement has effect as an assessment of the employer ' s superannuation guarantee shortfall for the quarter and of the superannuation guarantee charge payable on the shortfall; and
(d) the assessment is taken to have been made on the later of the day on which the statement was lodged and the following day:
(i) for a quarter beginning on 1 January - 28 May in the next quarter; and
(ii) for a quarter beginning on 1 April - 28 August in the next quarter; and
(iii) for a quarter beginning on 1 July - 28 November in the next quarter; and
(iv) for a quarter beginning on 1 October - 28 February in the next quarter; and
(e) the sum of:
(i) the total of the employer ' s individual superannuation guarantee shortfalls; and
(ii) the employer ' s nominal interest component; and
specified in the statement is to be taken to be the amount of superannuation guarantee charge payable by the employer for the quarter; and
(iii) the employer ' s administration component;
(f) the statement has effect as if it were a notice of assessment signed by the Commissioner and given to the employer on the day on which the assessment is taken to have been made.
In subsection (1), superannuation guarantee statement includes a statement under section 34 that indicates that an employer has a superannuation guarantee shortfall for a quarter.
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