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Employer super issues

ATO Proposed superannuation guarantee amnestydirections to pay SG and disclosure of information

Section: 1.3

At the time of writing, legislation22 was before Parliament to amend the tax laws to allow the ATO to:

  • direct an employer to pay unpaid and overdue superannuation guarantee charge liabilities
  • direct an employer to undertake an approved course relating to their superannuation guarantee obligations and
  • disclose information that relates to a failure or a suspected failure by an individual's employer or former employer to comply with their SG obligations.

If this legislation becomes law, the changes will take effect from 1 July 2018.

Last modified: Tuesday, April 30, 2019