Commonwealth Consolidated Acts

SUPERANNUATION GUARANTEE (ADMINISTRATION) ACT 1992 - SECT 46

             (1)  Superannuation guarantee charge for a quarter is payable:

                     (a)  if, on or before the lodgment day for the quarter, the employer lodges a superannuation guarantee statement or a statement under section 34 indicating a superannuation guarantee shortfall for that quarter--on the lodgment day; or

                     (b)  if, after the lodgment day, the employer lodges a superannuation guarantee statement or a statement under section 34 indicating a superannuation guarantee shortfall for that quarter--on the day on which the statement is lodged.

Note 1:       If a default assessment is made for a quarter then the superannuation guarantee charge is payable on the day on which the assessment is made: see section 36.

Note 2:       For provisions about collection and recovery of superannuation guarantee charge, see Part 4-15 in Schedule 1 to the Taxation Administration Act 1953 .

             (2)  In this section:

"lodgment day" for a quarter means:

                     (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.