Superannuation Guarantee (Administration) Act 1992

PART 6 - COLLECTION AND RECOVERY OF CHARGE

SECTION 46 WHEN SUPERANNUATION GUARANTEE CHARGE BECOMES PAYABLE

46(1) [When charge payable]

Superannuation guarantee charge for a quarter is payable:

(a) if, on or before the lodgment day for the quarter, the employer lodges a superannuation guarantee statement or a statement under section 34 indicating a superannuation guarantee shortfall for that quarter - on the lodgment day; or

(b) if, after the lodgment day, the employer lodges a superannuation guarantee statement or a statement under section 34 indicating a superannuation guarantee shortfall for that quarter - on the day on which the statement is lodged.

Note 1:

If a default assessment is made for a quarter then the superannuation guarantee charge is payable on the day on which the assessment is made: see section 36 .

Note 2:

For provisions about collection and recovery of superannuation guarantee charge, see Part 4-15 in Schedule 1 to the Taxation Administration Act 1953 .

46(2) [Meaning]

View history reference

In this section:

lodgment day
for a quarter means:

(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.

View history note

History

Definition of " lodgment day " substituted by No 147 of 2005, s 3 and Sch 6 item 8, applicable to obligations relating to the quarter beginning on 1 October 2005 and later quarters. The definition formerly read:

lodgment day
for a quarter means the following day:

(a) for a quarter beginning on 1 January - 14 May in the next quarter;

(b) for a quarter beginning on 1 April - 14 August in the next quarter;

(c) for a quarter beginning on 1 July - 14 November in the next quarter;

(d) for a quarter beginning on 1 October - 14 February in the next quarter.

S 46 substituted by No 51 of 2002, s 3 and Sch 1 item 150, effective 1 July 2003. For application and transitional provisions, see note under s 5(3). S 46 formerly read:

SECTION 46 WHEN SUPERANNUATION GUARANTEE CHARGE BECOMES PAYABLE
46
Superannuation guarantee charge for a year is payable:

(a) if, on or before 14 August in the following year, the employer lodges a superannuation guarantee statement or a statement under section 34 indicating a superannuation guarantee shortfall for that year - on that day; or

(b) if, after that day, the employer lodges a superannuation guarantee statement or a statement under section 34 indicating a superannuation guarantee shortfall for that year - on the day on which the statement is lodged.
Note:

For provisions about collection and recovery of superannuation guarantee charge, see Part 4-15 in Schedule 1 to the Taxation Administration Act 1953 .

S 46 amended by No 179 of 1999.

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