Superannuation guarantee contributions for quarter 1 2008-09 (1 July – 30 September) to be made to the fund by this date.
If an employer does not make the minimum superannuation guarantee contributions for quarter 1 by this date, they must pay the SGC and lodge a Superannuation guarantee charge statement - quarterly (NAT 9599) with the Tax Office by 28 November 2008. The SGC is not tax deductible.