SUPERANNUATION GUARANTEE (ADMINISTRATION) REGULATIONS 1993 (REPEALED)

Reg 9 repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 53, effective 1 July 2015. Reg 9 formerly read:

REGULATION 9 PAYMENT OF SUPERANNUATION GUARANTEE CHARGE  
9(1)
Charge is payable in Australian currency in cash, or by cheque, bank draft or money order:

(a) at an office of the Australian Taxation Office to an officer authorised by the Commissioner to receive payment of charge in the form concerned; or

(b) by deposit to the credit of the Commissioner, or of a Deputy Commissioner, at a branch of the Reserve Bank of Australia; or

(c) at an Australian diplomatic or consular mission in a foreign country to a diplomatic or consular officer authorised by the Commissioner to receive payment of charge in the form concerned.

9(2)
An officer referred to in paragraph (1)(a) or (c) who receives payment of charge must, on request, issue a receipt for the payment.

9(3)
Payment of an amount by cheque is taken not to have occurred if the cheque is not honoured on presentation.