• Questions you may have about this step in the process

    Why has the ATO closed my query when I haven’t received payment in my super fund?

    We do everything possible to obtain payment from your employer.

    However, there may be circumstances where you won't receive payment. This can happen if:

    • as a result of legal action, a court decision prevents payments owed by your employer from being pursued
    • the cost of us pursuing the unpaid super is higher than the amount owed to you
    • your employer provided information proving they don't owe you any SG
    • your employer provides information proving the amount previously calculated was incorrect. This can happen, for example, if your employer  
      • shows you're not entitled to receive super
      • shows they fulfilled their obligations
      • lodges a request for an amended assessment or an objection.
       

    We can reinstate an employer’s debt in some circumstances, even if it was reduced to zero. Any payments recovered are forwarded to your super fund.

    See also:

    How do I provide additional information in regards to my enquiry?

    If your employer recently changed address or contact details, contact us on 13 10 20 for additional information that may assist us in collecting your unpaid super.

    If you would like to extend the period of your enquiry you need to lodge a new enquiry by using the online Employee superannuation guarantee calculator tool.

    When will I hear from you?

    Your case was finalised and you won't receive further correspondence from us on your query.

    Unpaid super for contractors

    If you’re a contractor paid wholly or principally for your labour, you’re considered an employee for SG purposes and entitled to employer super contributions under the same rules as other employees.

    If you’re entitled to have super contributions made for you and your employer doesn’t pay the required amount because they incorrectly classified you as not being an employee, we will generally take compliance action against your employer.

    However, we may decide not to get involved with what the parties have understood to be the case, nor allocate resources to take compliance action, when:

    • both parties have in the past had a mutual understanding of the nature of their working relationship
    • you presented yourself as a contractor – for example, if you’ve been claiming large business deductions or claimed the entrepreneur’s tax offset.

    If you’re a contractor engaged wholly or principally for your labour and entitled to employer super contributions, we will take a ‘go forward’ approach and not direct resources to compliance action to pursue super contributions for past periods.

    If you consider yourself to be an employee, you should first review your prior personal income tax returns if you’ve claimed business income and deductions.

    Note: penalties for false or misleading statements may apply if you deliberately misrepresented the information supplied in your income tax returns.

    If your employer deliberately misclassified you as a contractor, and you haven’t been presenting yourself as a contractor, we will take compliance action against your employer for prior unpaid super contributions.

    See also:

      Last modified: 01 Sep 2016QC 19274