Commonwealth Consolidated Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]


Default assessments

  (1)   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.

  (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.

  (3)   Superannuation guarantee charge in relation to an assessment made under subsection   ( 1) is payable on the day on which the assessment is made.

AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback