Document ID: chunk:federal_register_of_legislation:C2022C00095:front:0:p3
Version: federal_register_of_legislation:C2022C00095
Segment Type: other
Provision Reference: 
Character Range: 5669–8514

employers of an employee
32Z Contributions satisfy Commonwealth or Territory industrial award requirements—chosen funds and stapled funds etc.
32ZAA Contributions satisfy State or Territory law requirements—chosen funds and stapled funds etc.
32ZAB Effect of blocking contributions to PSSAP etc.—eligible choice funds
32ZA Employers not liable for damages
Part 4—Superannuation guarantee statements and assessments
33 Superannuation guarantee statements
34 Power to require information where no superannuation guarantee statement
35 First superannuation guarantee statement for a quarter taken to be assessment
36 Default assessments
37 Amendment of assessments
38 Refund of overpaid amounts
39 Amended assessment to be an assessment
40 Notice of assessment or amendment
41 Validity of assessment
42 Objections against assessment
Part 5—Administration
43 General administration of Act
44 Annual report
Part 6—Collection and recovery of charge
46 When superannuation guarantee charge becomes payable
47 When additional superannuation guarantee charge becomes payable
49 Unpaid superannuation guarantee charge
50 Order of payments
57 Public officer of company
57A Notifying and serving companies
58 Public officer of trust estate
Part 7—Additional superannuation guarantee charge
59 Failure to provide statements or information
60 Amnesty from liability to pay additional superannuation guarantee charge
62 Assessment of additional superannuation guarantee charge
62A Offsets to be disregarded
Part 8—Payments of amounts of shortfall components for the benefit of employees
63A Payments to which this Part applies
63B Overview of this Part
64A The shortfall component for one benefiting employee
64B The shortfall component for more than one benefiting employee
65 Payment of shortfall component
65AA Shortfall component and former temporary resident
65A Payment to employee who is over 65
66 Payment to employee retired due to permanent incapacity or invalidity
66A Payment to employee with terminal medical condition
67 Payment where employee deceased
69 Repayment of overpayments in relation to a shortfall component
69A Recovery of shortfall component incorrectly credited to an account kept under the Small Superannuation Accounts Act 1995
70 Recovery of overpayments
71 Appropriation
Part 9—Miscellaneous
72 Treatment of partnerships
73 Treatment of unincorporated associations
74 Amnesty in relation to historic amounts of superannuation guarantee shortfall
79 Records to be kept and retained by employers
79A Approved clearing house
80 Regulations
Endnotes
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history
Endnote 5—Editorial changes
An Act relating to the establishment and administration of the Superannuation Guarantee Scheme, and for related purposes

Part 1—Preliminary