Superannuation Guarantee (Administration) Act 1992

PART 8 - PAYMENTS OF AMOUNTS OF SHORTFALL COMPONENTS FOR THE BENEFIT OF EMPLOYEES  

SECTION 63A   PAYMENTS TO WHICH THIS PART APPLIES  

63A(1)   [Application]  

This Part applies to a charge payment in respect of one or more employees (the benefiting employee or benefiting employees ) that is made by or on behalf of an employer.

63A(1A)   [Application]  

This Part applies to a former employee as if the former employee were an employee of the person who was the former employee's employer.

63A(2)   [Meaning]  

In this section:

charge payment
means a payment of superannuation guarantee charge, or related penalty charge, for a quarter.

Estimates under the Taxation Administration Act 1953

63A(3)    

For the purposes of this Part, an amount paid to the Commonwealth is treated as being a payment of superannuation guarantee charge:

(a) in respect of an employee or employees; and

(b) made by or on behalf of an employer;

to the extent that, as a result of the amount being paid to the Commonwealth, a liability of the employer to pay superannuation guarantee charge in respect of that employee or those employees is discharged under subsection 268-20(3) , or section 269-40 , in Schedule 1 to the Taxation Administration Act 1953 .

Note:

Under Division 268 in that Schedule, the Commissioner may make an estimate of the unpaid and overdue amount of an employer ' s superannuation guarantee charge for a quarter.

63A(4)    
However, subsection (3) does not apply to the amount until the Commissioner knows which employee or employees the liability to pay the superannuation guarantee charge was in respect of.