Making contributions

Timing of income tax deductions for superannuation contributions made through the Small Business Superannuation Clearing House - ATO compliance approach

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

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

Superannuation guarantee: method of calculating the notional employer contribution rate in accordance with regulation 4 of the Superannuation Guarantee (Administration) Regulations.

Superannuation guarantee: is a contribution to a complying superannuation fund or a retirement savings account for the benefit of an employee made when the employer makes the contribution to a clearing house (other than an approved clearing house)?

Can the allocation of surpluses in accumulation funds count as employer contributions?