SUPERANNUATION GUARANTEE (ADMINISTRATION) ACT 1992 - SECT 33 Superannuation guarantee statements

SUPERANNUATION GUARANTEE (ADMINISTRATION) ACT 1992 - SECT 33

  (1)   An employer who has a superannuation guarantee shortfall for a quarter must lodge a superannuation guarantee statement for the quarter on or before:

  (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.

  (1A)   However, the Commissioner may allow an employer to lodge a superannuation guarantee statement on a later day.

  (2)   The statement must be in the approved form.

  (4)   Subsection   ( 1) does not apply to the employer if the employer has previously given the Commissioner a statement for the quarter under section   34.