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  • Proposed Superannuation Guarantee amnesty

    If you've missed a payment or haven’t paid an employee's super on time, you are required to lodge a Super guarantee charge statement and pay the super guarantee (SG) charge. This includes the application of the mandatory administration component of $20 per employee per period to SG charge statements lodged.

    Proposed SG amnesty legislation not enacted

    The legislation to give effect to the proposed amnesty was introduced into Parliament on 24 May 2018. However, the legislation was not enacted and did not become law when Parliament concluded on 3 April 2019.

    What this means for you

    If you took action to get your SG obligations back on track in anticipation of the proposed amnesty, we will write to you shortly to provide further detail.

    See also:

    Last modified: 17 Apr 2019QC 55626