Superannuation Guarantee (Administration) Act 1992
[ CCH Note: Pt 4 heading will be substituted by No 57 of 2025, s 3 and Sch 1 item 13, effective 1 July 2026. For application and transitional provisions, see note under s 16 . The heading will read:
]PART 4 - VOLUNTARY DISCLOSURE STATEMENTS AND ASSESSMENTS
If, because an assessment is amended, a person ' s liability to superannuation guarantee charge is reduced:
(a) the amount by which the charge is reduced is taken, for the purposes of section 49 , never to have been payable; and
(b) the Commissioner must:
(i) refund any overpaid amount; or
38(2) [ " overpaid amount " ]
(ii) apply any overpaid amount against the person ' s liability (if any) to the Commonwealth and refund any part of the amount that is not so applied.
In subsection (1):
overpaid amount
includes any overpaid amount of additional superannuation guarantee charge under section
49
or Part
7
of this Act or administrative penalty under Part
4-25
in Schedule
1
to the
Taxation Administration Act 1953
.
View history note
Hide history note[ CCH Note: S 38(2) will be substituted by No 57 of 2025, s 3 and Sch 1 item 53, effective 1 July 2026. For application and transitional provisions, see note under s 16 . S 38(2) will read:
]
38(2)
In this section:overpaid amount
includes each of the following:
(a) any overpaid amount of superannuation guarantee charge in the form of general interest charge that became payable under section 49 ;
(b) if the reduction in the liability results in an amended penalty assessment of an administrative penalty - any overpayment of the administrative penalty;
(c) any overpayment of administrative penalty under Part 4-25 in Schedule 1 to the Taxation Administration Act 1953 relating to the reduction in the liability.
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.
