Commonwealth Consolidated Acts Commonwealth Consolidated Acts The Commissioner, by written notice, may require a person who
was at any time during a quarter an employer and who has not lodged a
superannuation guarantee statement for that quarter to give the Commissioner,
within a specified period of not less than 14 days, a written statement for
the quarter stating whether the person has a
superannuation guarantee shortfall for the quarter and if so, setting out the
matters set out in the approved form referred to in subsection 33(2).