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On 27 September, the ATO withdrew SGD 2003/6 (Superannuation guarantee: how is an advance payment allocated to a particular quarter?) with effect from the same day.

The dates for quarterly superannuation guarantee set out in the table in paragraph 6 of the Determination no longer reflect the current law. The Tax Laws Amendment (Loss Recoupment Rules and Other Measures) Act 2005 amended the SGAA to change the due date for the lodgment of the superannuation guarantee statement and payment of the superannuation guarantee charge for the quarter commencing 1 October 2005 and later quarters. The due dates are no longer 14 November, 14 February, 14 May and 14 August. They are currently 28 November, 28 February, 28 May and 28 August.

For a copy of SGD 2003/6W, go here

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