Superannuation guarantee: if the last day for making superannuation contributions or lodging a superannuation guarantee statement and paying the superannuation guarantee charge falls on a Saturday, Sunday, public holiday or bank holiday, can an employer make the contributions or lodge the statement and pay the charge on the next working day?

SGD 95/3 issued on 15 June 1995 and sets out what happens when the last day for making superannuation contributions or lodging a superannuation guarantee statement and paying the superannuation guarantee charge falls on a Saturday, Sunday, public holiday or bank holiday. Since the Determination issued legislation has introduced the quarterly superannuation guarantee regime that commenced on 1 July 2003.

SGD 2003/2, which issues today, takes into account those legislative changes, but otherwise covers the scenario addressed by SGD 95/3.