Document ID: chunk:federal_register_of_legislation:C2012C00706:clause:1_45
Version: federal_register_of_legislation:C2012C00706
Segment Type: clause
Provision Reference: sch 1 cl 45
Character Range: 53222–54243

45  After subsection 268‑90(2) in Schedule 1
Insert:
 (2A) In a case covered by paragraph 268‑10(1)(b) (estimate of liability to pay superannuation guarantee charge), the statutory declaration or affidavit must verify the following facts:
 (a) your name and address;
 (b) for each employee for whom you have an *individual superannuation guarantee shortfall for the relevant *quarter:
 (i) the employee's name and postal address and, if the employee has *quoted the employee's *tax file number to you, the employee's tax file number; and
 (ii) the amount of the shortfall;
 (c) what has been done to comply with your obligation to pay the relevant superannuation guarantee charge to the Commissioner.
Note: The amount of the individual superannuation guarantee shortfall mentioned in paragraph (b) is a factor in determining the amount of the superannuation guarantee charge mentioned in paragraph 268‑10(1)(b). The lesser amount mentioned in subsection 268‑40(2) may therefore differ from the amount of that shortfall.