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