Document ID: chunk:federal_register_of_legislation:C2022C00095:section:63a
Version: federal_register_of_legislation:C2022C00095
Segment Type: section
Provision Reference: s 63A
Character Range: 139528–140985

63A  Payments to which this Part applies
 (1) This Part applies to a charge payment in respect of one or more employees (the benefiting employee or benefiting employees) that is made by or on behalf of an employer.
 (1A) This Part applies to a former employee as if the former employee were an employee of the person who was the former employee's employer.
 (2) In this section:
charge payment means a payment of superannuation guarantee charge, or related penalty charge, for a quarter.

         Estimates under the Taxation Administration Act 1953
 (3) For the purposes of this Part, an amount paid to the Commonwealth is treated as being a payment of superannuation guarantee charge:
 (a) in respect of an employee or employees; and
 (b) made by or on behalf of an employer;
to the extent that, as a result of the amount being paid to the Commonwealth, a liability of the employer to pay superannuation guarantee charge in respect of that employee or those employees is discharged under subsection 268‑20(3), or section 269‑40, in Schedule 1 to the Taxation Administration Act 1953.
Note: Under Division 268 in that Schedule, the Commissioner may make an estimate of the unpaid and overdue amount of an employer's superannuation guarantee charge for a quarter.
 (4) However, subsection (3) does not apply to the amount until the Commissioner knows which employee or employees the liability to pay the superannuation guarantee charge was in respect of.