Section 46 — Superannuation Guarantee (Administration) Act 1992: When superannuation guarantee charge becomes payable

(1) Superannuation guarantee charge for a quarter is payable: (a) if, on or before the lodgment day for the quarter, the employer lodges a superannuation guarantee statement or a statement under section 34 indicating a superannuation guarantee shortfall for that quarter—on the lodgment day; or (b) if, after the lodgment day, the employer lodges a superannuation guarantee statement or a statement under section 34 indicating a superannuation guarantee shortfall for that quarter—on the day on which the statement is lodged. Note 1: If a default assessment is made for a quarter then the superannuation guarantee charge is payable on the day on which the assessment is made: see section 36. Note 2: For provisions about collection and recovery of superannuation guarantee charge, see Part 4-15 in Schedule 1 to the Taxation Administration Act 1953. (2) In this section: lodgment day for a quarter means: (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.