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In the 2010-11 Federal Budget the government announced future changes to super. These changes, if passed by parliament, will change the information on this page. For a summary of these changes, refer to Introducing your super - Employers.
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Supporting document requirements for objections
This page lists the documents and information we usually need to process objections about the subject displayed.
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Please send the documents and information listed with your objection form. Disregard the documents and information on this page that you have previously provided.
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Superannuation guarantee
Where you made superannuation guarantee contributions by the due date
Where some of your employees were exempt
Where the earnings base used to calculate your shortfall is incorrect
All other superannuation guarantee objections
For objections to the amount of superannuation guarantee payable because you made superannuation contributions for your employees by the due date
- Documents from a complying superannuation fund showing the superannuation guarantee contributions you made to that complying superannuation fund including documents that show:
- that the fund is a complying superannuation fund
- the amount of superannuation contributions paid
- the full name of the person to whom the contributions were allocated
- the date the payments were made
- the date the payments were received by the fund, and
- the period to which the payments were allocated.
- For each employee, state the contributions paid for each relevant contribution period.
An example of the format required is:
Example
Contribution details for Great Place to Work Employers for the contribution period 1 October 2004 to 31 December 2004.
Type of contribution
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Name of employee
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Amount of contribution
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Date received
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Period to which payments allocated
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Employer
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Jane Smith
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$143.78
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4 Jan 2005
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Oct - Dec 2004
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Employer
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Fred Jones
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$38.99
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5 Oct 2004
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Oct - Dec 2004
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Employer
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Fred Jones
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$38.99
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5 Nov 2004
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Oct - Dec 2004
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Statements from superannuation funds or retirement savings accounts (RSA) listing:
- names of employees
- amount credited to each employee's account
- the date the payments were made
- the period to which the payment was allocated, and
- the date the contribution was received by the fund.
For objections to the amount of superannuation guarantee payable because some of your employees were exempt
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In the 2010-11 Federal Budget the government announced future changes to super. These changes, if passed by parliament, will change the information on this page. For a summary of these changes, refer to Introducing your super - Employers.
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- For employees paid less than $450 in any month, provide the monthly break up of total salary and wages paid for each employee for the period to which the assessment relates.
- For employees aged over 70 years, where the employee turned 70 during the income period, provide the salary and wage records that show what income was paid before they turned 70 and what was paid after they turned 70.
- The person was not an employee for superannuation guarantee purposes:
- For domestic or private employees, provide a statement of job description setting out the nature of duties performed by the employee and the number of hours worked per week.
- For contractors, provide a copy of the employment contract and an explanation of why the person should be treated as a contractor rather than as an employee, addressing the key indicators set out in Superannuation Guarantee Ruling SGR 2005/1
For objections to the amount of superannuation guarantee payable because the earnings base used by the Tax Office to calculate your shortfall is incorrect
- Salary and wage records for all employees detailing what payments made up your employees' total earnings (for example, overtime, allowances, leave and termination payments), and an explanation of the terms used in the salary and wage records.
- A copy of the relevant award or ratified contract of employment which defines the earnings base for superannuation purposes.
- In the case where the earnings base is not otherwise specified, an explanation of how you calculated your employees' ordinary time earnings (OTE) in accordance with the Superannuation Guarantee Ruling SGR 94/4.
Objection to the amount of your SGC on any other grounds
Provide copies of the documents you are relying on to support your objection.
Last Modified: Thursday, 11 November 2010