Document ID: chunk:federal_register_of_legislation:C2010C00495:clause:1_136
Version: federal_register_of_legislation:C2010C00495
Segment Type: clause
Provision Reference: sch 1 cl 136
Character Range: 28572–29298

136  Subsection 33(1)
Repeal the subsection, substitute:

 (1) An employer who has a superannuation guarantee shortfall for a quarter must lodge a superannuation guarantee statement for the quarter on or before:
 (a) for a quarter beginning on 1 January—14 May in the next quarter; or
 (b) for a quarter beginning on 1 April—14 August in the next quarter; or
 (c) for a quarter beginning on 1 July—14 November in the next quarter; or
 (d) for a quarter beginning on 1 October—14 February in the next quarter.

 (1A) However, the Commissioner may allow an employer to lodge a superannuation guarantee statement on a later day.

Note: The heading to section 33 is replaced by the heading "Superannuation guarantee statements".