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  • Super guarantee objections

    We need specific documents and information to process an objection to our decision about super guarantee (SG).

    Providing this information up front will reduce delays.

    If you wish to lodge an objection about SG, you'll need to:

    • complete and submit the relevant objection form (for taxpayers or tax professionals)
    • provide the supporting information listed below.

    Supporting information required

    If you have previously given us any of the information listed below, you don't need to resend it.

    Choose from the following categories:

    Where you made SG contributions by the due date

    The information we need in this case includes documents from a complying super fund showing:

    • the SG contributions you made to that fund
    • that the fund is a complying super fund
    • the amount of super 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
    • 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 shown in Table 1 below.

    Table 1: Example – Contribution details for Great Place to Work Employers for the contribution period 1 October 2004 – 31 December 2004

    Type of contribution

    Name of employee

    Amount of contribution

    Date received

    Period to which payments allocated

    Employer

    Jane Smith

    $143.78

    4 Jan 2005

    Oct–Dec 2004

    Employer

    Fred Jones

    $38.99

    5 Oct 2004

    Oct–Dec 2004

    Employer

    Fred Jones

    $38.99

    5 Nov 2004

    Oct–Dec 2004

    We also need statements from super funds or retirement savings accounts (RSAs) listing the:

    • names of employees
    • amount credited to each employee's account
    • date the payments were made
    • period to which the payment was allocated
    • date the contribution was received by the fund.

    Where some of your employees were exempt

    For employees paid less than $450 in any month, provide the monthly break-up of total salary and wages paid to each employee for the period to which the assessment relates.

    For employees over 70 years old, 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.

    Where the person was not an employee for SG purposes:

    • For domestic or private employees, describe 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 explain why they should be treated as a contractor rather than as an employee, addressing the key indicators set out in Superannuation Guarantee Ruling SGR 2005/1.

    Where the earnings base used to calculate your shortfall is incorrect

    The information we need in this case includes:

    • 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 super purposes

    Where the earnings base is not otherwise specified, explain how you calculated your employees' ordinary time earnings (OTE) in accordance with Superannuation Guarantee Ruling SGR 94/4.

    All other SG objections

    Where your objection applies to the amount of your SGC on any other grounds, provide copies of the documents you are relying on to support your objection.

    Next steps:

      Last modified: 04 Jul 2017QC 18981