Section 63A — Superannuation Guarantee (Administration) Act 1992: Payments to which this Part applies

(1) This Part applies to a charge payment in respect of one or more employees (the benefiting employee or benefiting employees) that is made by or on behalf of an employer. (1A) This Part applies to a former employee as if the former employee were an employee of the person who was the former employee’s employer. (2) In this section: charge payment means a payment of superannuation guarantee charge, or related penalty charge, for a quarter. 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), or section 269-40, 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.