Document ID: chunk:federal_register_of_legislation:C2025C00185:section:556:p3
Version: federal_register_of_legislation:C2025C00185
Segment Type: section
Provision Reference: s 556 (pt 3/6)
Character Range: 1880548–1883188

the relevant date occurs during the quarter; and
 (d) the relevant date is not the first day of the quarter;
then:
 (e) for the purposes of paragraph (1)(e), so much of the superannuation guarantee charge in respect of the quarter as is attributable to the period before the relevant date is taken to be payable by the company in respect of services rendered to the company by those employees before the relevant date; and
 (f) the remainder of the superannuation guarantee charge in respect of the quarter is taken:
 (i) to be an expense referred to in paragraph (1)(a); and
 (ii) not to be an amount of superannuation guarantee charge referred in paragraph (1)(e).
 (1AD) If:
 (a) the company has a superannuation guarantee shortfall for a quarter; and
 (b) the shortfall relates to one or more employees; and
 (c) the relevant date is the first day of the quarter;
the superannuation guarantee charge in respect of the quarter is taken:
 (d) to be an expense referred to in paragraph (1)(a); and
 (e) not to be an amount of superannuation guarantee charge referred in paragraph (1)(e).
 (1AE) For the purposes of paragraph (1)(e), if:
 (a) the company has a superannuation guarantee shortfall for a quarter; and
 (b) the shortfall relates to one or more employees; and
 (c) the quarter begins after the relevant date; and
 (d) one or more payments were made by the company during the quarter on account of wages payable to those employees in respect of services rendered to the company by those employees before the relevant date; and
 (e) those payments were made as a result of an advance of money by a person after the relevant date for the purpose of making those payments;
then:
 (f) for the purposes of paragraph (1)(e), so much of the superannuation guarantee charge in respect of the quarter as is attributable to those payments is taken to be payable by the company in respect of services rendered to the company by those employees before the relevant date; and
 (g) the remainder of the superannuation guarantee charge in respect of the quarter is taken:
 (i) to be an expense referred to in paragraph (1)(a); and
 (ii) not to be an amount of superannuation guarantee charge referred in paragraph (1)(e).
 (1AF) If:
 (a) the company has a superannuation guarantee shortfall for a quarter; and
 (b) the shortfall relates to one or more employees; and
 (c) the relevant date occurs during the quarter; and
 (d) one or more payments were made by the company during the quarter on account of wages payable to those employees in respect of services rendered to the company by those employees before the relevant date; and
 (e) those