Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) 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.
(1A) 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.
(2) 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
(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 2 68 - 20(3), or section 2 69 - 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.
(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.