Superannuation Guarantee (Administration) Act 1992

PART 4 - SUPERANNUATION GUARANTEE STATEMENTS AND ASSESSMENTS  

SECTION 36   DEFAULT ASSESSMENTS  

36(1)   [Assessment by Commissioner]  

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If:

(a) an employer has not lodged a superannuation guarantee statement for a quarter; and

(b) the Commissioner is of the opinion that the employer is liable to pay superannuation guarantee charge for the quarter;

the Commissioner may make an assessment of the employer's superannuation guarantee shortfall for the quarter and of the superannuation guarantee charge payable on the shortfall.

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History

S 36(1) amended by No 51 of 2002, s 3 and Sch 1 item 148, by substituting ``quarter'' for ``year'' (wherever occurring), effective 1 July 2003. For application and transitional provisions, see note under s 5(3).

36(2)   [Amount of shortfall]  

For the purposes of making an assessment under subsection (1), the superannuation guarantee shortfall is taken to be the amount that in the Commissioner's opinion might reasonably be expected to be the shortfall.

36(3)   [When charge under subsec (1) payable]  

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Superannuation guarantee charge in relation to an assessment made under subsection (1) is payable on the day on which the assessment is made.

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History

S 36(3) substituted by No 51 of 2002, s 3 and Sch 1 item 149, effective 1 July 2003. For application and transitional provisions, see note under s 5(3). S 36(3) formerly read:

36(3)
Superannuation guarantee charge in relation to an assessment for a year made under this section is taken to have become payable on 14 August in the following year.

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