Commonwealth Numbered Regulations

1993 No. 52 SUPERANNUATION GUARANTEE (ADMINISTRATION) REGULATIONS - REG 8

8. (1) A superannuation guarantee statement must be lodged:

   (a)  if the Commissioner gives notice to an employer specifying the address
        to which the statement must be sent-at that address; and

   (b)  if paragraph (a) does not apply-with an officer authorised by the
        Commissioner to receive superannuation guarantee statements at an
        office of the Australian Taxation Office.

(2) A superannuation guarantee statement must specify matters set out in the
statement in sufficient detail to allow proper consideration of the statement.

(3) Unless the Commissioner allows otherwise, an attachment to a
superannuation guarantee statement must:

   (a)  be endorsed with the words:

"This is an attachment of (insert the number of pages) pages referred to in
the superannuation guarantee statement (insert a description of the statement)
signed by (insert 'me' or 'us') and dated (insert the date of signing)"; and

   (b)  be signed by, or on behalf of, the employer making the statement; and

   (c)  be dated by each person signing the statement; and

   (d)  if the attachment has more than 1 page, have the pages numbered
        consecutively beginning with "1".