Document ID: chunk:federal_register_of_legislation:C2010C00495:clause:1_46
Version: federal_register_of_legislation:C2010C00495
Segment Type: clause
Provision Reference: sch 1 cl 46
Character Range: 30892–32170

46  When superannuation guarantee charge becomes payable

 (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 the following day:
 (a) for a quarter beginning on 1 January—14 May in the next quarter;
 (b) for a quarter beginning on 1 April—14 August in the next quarter;
 (c) for a quarter beginning on 1 July—14 November in the next quarter;
 (d) for a quarter beginning on 1 October—14 February in the next quarter.