Document ID: chunk:federal_register_of_legislation:C2012C00706:clause:1_35
Version: federal_register_of_legislation:C2012C00706
Segment Type: clause
Provision Reference: sch 1 cl 35
Character Range: 48662–49680

35  At the end of section 63A
Add:

         Estimates under the Taxation Administration Act 1953
 (3) For the purposes of this Part, an amount paid to the Commonwealth is treated as being a payment of superannuation guarantee charge:
 (a) in respect of an employee or employees; and
 (b) made by or on behalf of an employer;
to the extent that, as a result of the amount being paid to the Commonwealth, a liability of the employer to pay superannuation guarantee charge in respect of that employee or those employees is discharged under subsection 268‑20(3) in Schedule 1 to the Taxation Administration Act 1953.
Note: Under Division 268 in that Schedule, the Commissioner may make an estimate of the unpaid and overdue amount of an employer's superannuation guarantee charge for a quarter.
 (4) However, subsection (3) does not apply to the amount until the Commissioner knows which employee or employees the liability to pay the superannuation guarantee charge was in respect of.

Taxation Administration Act 1953