Document ID: chunk:federal_register_of_legislation:C2005A00147:clause:6_6
Version: federal_register_of_legislation:C2005A00147
Segment Type: clause
Provision Reference: sch 6 cl 6
Character Range: 162106–162617

6  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—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.