Tax Laws Amendment (Loss Recoupment Rules and Other Measures) Act 2005 (147 of 2005)

Schedule 6   Superannuation guarantee charge

Superannuation Guarantee (Administration) Act 1992

6   Subsection 33(1)

Repeal the subsection, substitute:

(1) An employer who has a superannuation guarantee shortfall for a quarter must lodge a superannuation guarantee statement for the quarter on or before:

(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.