33Superannuation guarantee statements

#### 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.