Superannuation Guarantee (Administration) Act 1992

PART 4 - SUPERANNUATION GUARANTEE STATEMENTS AND ASSESSMENTS  

SECTION 34  

34   POWER TO REQUIRE INFORMATION WHERE NO SUPERANNUATION GUARANTEE STATEMENT  

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The Commissioner, by written notice, may require a person who was at any time during a quarter an employer and who has not lodged a superannuation guarantee statement for that quarter to give the Commissioner, within a specified period of not less than 14 days, a written statement for the quarter stating whether the person has a superannuation guarantee shortfall for the quarter and if so, setting out the matters set out in the approved form referred to in subsection 33(2) .

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History

S 34 amended by No 2 of 2015, s 3 and Sch 2 item 115, by inserting " set out in the approved form " , effective 25 February 2015.

S 34 amended by No 51 of 2002, s 3 and Sch 1 item 141, by substituting " quarter " for " year " (wherever occurring), effective 1 July 2003. For application and transitional provisions, see note under s 5(3).

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