Commonwealth Consolidated Acts

SUPERANNUATION GUARANTEE (ADMINISTRATION) ACT 1992 - SECT 46

  (1)   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 .

  (2)   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.