Reg 8 repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 53, effective 1 July 2015. Reg 8 formerly read:
REGULATION 8 LODGMENT OF SUPERANNUATION GUARANTEE STATEMENTS
8(1)
A superannuation guarantee statement must be lodged:
(a)
if the Commissioner gives notice to an employer specifying the address to which the statement must be sent
-
at that address; and
(b)
if paragraph (a) does not apply
-
with an officer authorised by the Commissioner to receive superannuation guarantee statements at an office of the Australian Taxation Office.
8(2)
A superannuation guarantee statement must specify matters set out in the statement in sufficient detail to allow proper consideration of the statement.
8(3)
Unless the Commissioner allows otherwise, an attachment to a superannuation guarantee statement must:
(a)
be endorsed with the words:
"
This is an attachment of
(insert the number of pages)
pages referred to in the superannuation guarantee statement
(insert a description of the statement)
signed by
(insert
'
me
'
or
'
us
'
)
and dated
(insert the date of signing)
"
; and
(b)
be signed by, or on behalf of, the employer making the statement; and
(c)
be dated by each person signing the statement; and
(d)
if the attachment has more than 1 page, have the pages numbered consecutively beginning with
"
1
"
.
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