Superannuation Guarantee (Administration) Act 1992

PART 4 - VOLUNTARY DISCLOSURE STATEMENTS AND ASSESSMENTS

View history reference

View history note

SECTION 36 ASSESSMENTS OF SUPERANNUATION GUARANTEE CHARGE

View history reference

Making assessments

36(1)

View history reference

The Commissioner may at any time make an assessment of the amount of:

(a) an employer ' s superannuation guarantee shortfall for a specified QE day; and

(b) the superannuation guarantee charge payable on the shortfall.

36(2)
The Commissioner may make such an assessment:

(a) based on information in a voluntary disclosure statement lodged by the employer for the QE day; or

(b) on the Commissioner ' s own initiative.

When a deeming rule applies for working out any individual notional earnings component in an assessment

36(3)

View history reference

For an assessment based on information in a voluntary disclosure statement lodged by the employer for the QE day that:

(a) includes a payment day for an eligible contribution that:

(i) is covered by paragraph 18A(1)(a) , (b) or (c) ; and

(ii) was applied under subsection 18D(2) for the employer, an employee and the QE day; but

(b) does not include a receipt day for the contribution;

the employer ' s individual notional earnings component (if any) for the employee and the QE day is worked out as if the receipt day for the contribution were the seventh business day after the payment day.

Note:

This subsection can change the day the contribution is applied for working out the employer ' s individual final superannuation guarantee shortfall on a particular day as part of calculating the individual notional earnings component in section 19A . Any such change does not apply for the purposes of paragraph 16B(2)(a) or any other provision of this Act.

When charge relating to an assessment is payable

36(4)
Superannuation guarantee charge in relation to such an assessment is payable on the day that the assessment is made.

View history note

History

S 36 substituted by No 57 of 2025, s 3 and Sch 1 item 15, effective 1 July 2026. For application and transitional provisions, see note under s 16 . S 36 formerly read:

SECTION 36 DEFAULT ASSESSMENTS
36(1)
If:

(a) an employer has not lodged a superannuation guarantee statement for a quarter; and

(b) the Commissioner is of the opinion that the employer is liable to pay superannuation guarantee charge for the quarter;
the Commissioner may make an assessment of the employer's superannuation guarantee shortfall for the quarter and of the superannuation guarantee charge payable on the shortfall.

View history note

Hide history note

History

S 36(1) amended by No 51 of 2002, s 3 and Sch 1 item 148, by substituting " quarter " for " year " (wherever occurring), effective 1 July 2003. For application and transitional provisions, see note under s 5(3).

36(2)
For the purposes of making an assessment under subsection (1), the superannuation guarantee shortfall is taken to be the amount that in the Commissioner's opinion might reasonably be expected to be the shortfall.

36(3)
Superannuation guarantee charge in relation to an assessment made under subsection (1) is payable on the day on which the assessment is made.
View history note

Hide history note

History

S 36(3) substituted by No 51 of 2002, s 3 and Sch 1 item 149, effective 1 July 2003. For application and transitional provisions, see note under s 5(3). S 36(3) formerly read:

36(3)
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.

Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.