Making default assessments: section 36 of the Superannuation Guarantee (Administration) Act 1992

What this practice statement is about

Points to consider before making a default assessment under section 36 of the Superannuation Guarantee (Administration) Act 1992

Gathering information to make an assessment

Making the default assessment

Employer defences

Penalties - additional SGC

Review rights

Judicial examples of sustainable default or amended assessments

Other examples

More information