Superannuation Guarantee (Administration) Act 1992
[ CCH Note: Pt 4 heading will be substituted by No 57 of 2025, s 3 and Sch 1 item 13, effective 1 July 2026. For application and transitional provisions, see note under s 16 . The heading will read:
]PART 4 - VOLUNTARY DISCLOSURE STATEMENTS AND ASSESSMENTS
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 note36(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.
[
CCH Note:
S 36 will be 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 will read:
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. 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.
SECTION 36 ASSESSMENTS OF SUPERANNUATION GUARANTEE CHARGE
Making assessments
36(1)
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)
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;
Note:
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.
]
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