Document ID: chunk:federal_register_of_legislation:C2022C00095:section:33
Version: federal_register_of_legislation:C2022C00095
Segment Type: section
Provision Reference: s 33
Character Range: 117862–118673

33  Superannuation guarantee statements
 (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.
 (1A) However, the Commissioner may allow an employer to lodge a superannuation guarantee statement on a later day.
 (2) The statement must be in the approved form.
 (4) Subsection (1) does not apply to the employer if the employer has previously given the Commissioner a statement for the quarter under section 34.