S 35 repealed by No 57 of 2025, s 3 and Sch 1 item 14, effective 1 July 2026. For application and transitional provisions, see note under s
16
. S 35 formerly read:
SECTION 35 FIRST SUPERANNUATION GUARANTEE STATEMENT FOR A QUARTER TAKEN TO BE ASSESSMENT
35(1)
[Statement deemed an assessment]
If:
(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;
then:
(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
(iii)
the employer
'
s administration component;
specified in the statement is to be taken to be the amount of superannuation guarantee charge payable by the employer for the quarter; and
(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.
History
S 35(1) amended by No 97 of 2008, s 3 and Sch 3 item 176, by substituting
"
next quarter; and
"
for
"
next quarter.
"
in para (d)(iv), effective 3 October 2008.
S 35(1) amended by No 147 of 2005, s 3 and Sch 6 item 7, by substituting para (d), applicable to obligations relating to the quarter beginning on 1 October 2005 and later quarters. Para (d) formerly read:
(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
-
14 May in the next quarter;
(ii)
for a quarter beginning on 1 April
-
14 August in the next quarter;
(iii)
for a quarter beginning on 1 July
-
14 November in the next quarter;
(iv)
for a quarter beginning on 1 October
-
14 February in the next quarter; and
S 35(1) amended by No 51 of 2002, s 3 and Sch 1 items 142 to 146, by substituting
"
a quarter
"
for
"
a year
"
in para (a), substituting
"
the quarter
"
for
"
the year
"
in para (b), substituting
"
the quarter
"
for
"
the year
"
in para (c), substituting para (d) and substituting
"
the quarter
"
for
"
the year
"
in para (e), effective 1 July 2003. For application and transitional provisions, see note under s 5(3). Para (d) formerly read:
(d)
the assessment is taken to have been made on 14 August in the following year or the day on which the statement was lodged, whichever is the later; and
35(2)
[
"
superannuation guarantee statement
"
]
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.
History
S 35(2) amended by No 51 of 2002, s 3 and Sch 1 item 147, by substituting
"
a quarter
"
for
"
a year
"
, effective 1 July 2003. For application and transitional provisions, see note under s 5(3).
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