Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) An employer who has a superannuation guarantee shortfall for a quarter must lodge a superannuation guarantee statement for the quarter on or before:
(a) for a quarter beginning on 1 January--28 May in the next quarter; and
(b) for a quarter beginning on 1 April--28 August in the next quarter; and
(c) for a quarter beginning on 1 July--28 November in the next quarter; and
(d) for a quarter beginning on 1 October--28 February in the next quarter.
(1A) However, the Commissioner may allow an employer to lodge a superannuation guarantee statement on a later day.
(2) The statement must be in the approved form.
(4) Subsection (1) does not apply to the employer if the employer has previously given the Commissioner a statement for the quarter under section 34.