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  • Super guarantee amnesty

    The super guarantee (SG) amnesty is a one-off opportunity to correct past unpaid SG amounts. Employers have a six-month window, until 7 September 2020, to disclose, lodge and pay unpaid SG amounts for their employees. Employers can claim deductions and not incur administration charges or penalties during this amnesty.

    It’s important that you act on this opportunity now to get your obligations up to date. If you choose not to come forward during the amnesty, the costs will be significant.

    To remain eligible, you must declare and pay your SG shortfalls and interest charges. Payments made during the amnesty can be claimed as tax deductions, and payment plans can be arranged.

    Applications for the amnesty close at 11.59pm on 7 September 2020. Only payments made before 11.59pm on 7 September 2020 will be tax deductible.

    After the amnesty ends our ability to remit penalties applied as a result of an audit is limited by law. This means shortfalls will have a minimum penalty of 100% applied but can be as much as 200%.

    It’s also important to be aware that our audit program will continue during the amnesty period.

    How to apply for the amnesty

    To apply for the amnesty, you must:

    • lodge one approved SG amnesty form (XLS 613KB)This link will download a file for each quarter by 11.59pm on 7 September 2020
    • check amounts are correct and there are no errors on the forms
    • complete the declaration to confirm you are applying for the amnesty
    • save the form as an .xls file.

    Once we receive your forms, we will tell you which quarters are eligible for the amnesty.

    SG shortfalls for any quarter between 1 July 1992 and 31 March 2018 may be eligible for the amnesty if they haven’t been disclosed previously, or aren’t subject to a current or previous audit.

    See also:

    If you previously lodged a SGC statement

    When the SG amnesty was announced in May 2018, many businesses lodged a super guarantee charge (SGC) statement disclosing SG shortfalls, with administration charges of $20 per employee per quarter. If already paid, those businesses will be refunded their administration charges under the amnesty if they meet the amnesty criteria.

    You should make sure your financial institution account details are updated and correct via the business portal, or by phoning us on 13 28 66. If you are eligible for a refund of any amounts previously applied to your account, this will allow us to issue your refund in a timely manner.

    Impacts of COVID-19 and recent disasters

    We acknowledge the difficult times the community is experiencing with COVID-19 and the 2019–20 bushfires, however, the law does not allow us to vary the due date for lodgment of an amnesty application.

    We have updated our website with information on how we can work with you to make sure you receive the benefits of the amnesty.

    If you need further assistance managing your tax and super obligations, contact our Emergency Support Infoline on 1800 806 218 or speak with a trusted tax advisor.

    See also:

    Last modified: 09 Apr 2020QC 61816