Document ID: chunk:federal_register_of_legislation:C2022C00095:section:46
Version: federal_register_of_legislation:C2022C00095
Segment Type: section
Provision Reference: s 46
Character Range: 125973–127240

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:
 (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.