Commonwealth Consolidated Acts Commonwealth Consolidated Acts(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 set out:
(a) the name and postal address of the employer; and
(b) the name, postal address and tax file number (so far as is known to the employer) of each employee in relation to whom the employer had an individual superannuation guarantee shortfall for the quarter; and
(c) the amount of each such shortfall; and
(d) the employer's nominal interest component for the quarter; and
(e) the employer's administration component for the quarter; and
(g) the total of the employer's individual superannuation guarantee shortfalls for the quarter; and
(h) the amount of the employer's superannuation guarantee charge for the quarter.
(3) The statement must:
(a) be in a form approved by the Commissioner; and
(b) be lodged with the Commissioner in accordance with the regulations; and
(c) be signed by or on behalf of the employer making the statement.
(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.
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