Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_3:p5
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 3 (pt 5/5)
Character Range: 1227060–1228437

factor in determining the amount of the superannuation guarantee charge mentioned in paragraph 268‑10(1)(b). The lesser amount mentioned in subsection 268‑40(2) may therefore differ from the amount of that shortfall.
 (2B) In a case covered by paragraph 268‑10(1)(c) (estimate of liability in relation to net amount under GST Act), the statutory declaration or affidavit must verify the following facts:
 (a) your *net amount for the *tax period;
 (b) what has been done to comply with Division 31 and 33 of the *GST Act (obligation to give GST return and liability in respect of assessed net amounts) in relation to that tax period;
 (c) your *taxable supplies and *creditable acquisitions that are attributable to that tax period;
 (d) your assessable dealings (within the meaning of the *Wine Tax Act) and *wine tax credits that are attributable to that tax period.

Maker or deponent
 (3) The statutory declaration or affidavit must be made, sworn or affirmed by:
 (a) an individual specified in the following table; or
 (b) your liquidator, receiver or trustee in bankruptcy (if and as applicable).

Who must make the statutory declaration or swear or affirm the affidavit
Item                                                                      A statutory declaration or affidavit in relation to an estimate of a liability of ...  must be made, sworn or affirmed by ...