Superannuation Guarantee (Administration) Amendment Regulations 2008 (No. 1) (132 of 2008)
Schedule 1 Amendments
[3] Subregulation 3 (1)
substitute
(1) An employer must obtain a benefit certificate from an actuary:
(a) if the employer is required to lodge a superannuation guarantee statement - on or before the day on which the superannuation guarantee statement for the quarter to which the certificate relates is lodged; or
(b) if the employer is not required to lodge a superannuation guarantee statement - at or before the time ascertained under subsections 10 (3) and (4) of the Act; or
(c) on or before such later date as the Commissioner allows.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
