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  • Ensure your eligible clients retain SG amnesty

    To avoid being disqualified from the super guarantee amnesty, your eligible clients who disclosed unpaid super and qualified must either:

    • pay in full any outstanding amounts they owe
    • set up a payment plan and meet each ongoing instalment amount.

    We are sending reminders to your clients who made amnesty disclosures to pay their disclosed amounts if they have not previously engaged with us. Your eligible clients will have 21 days to avoid being disqualified from the amnesty.

    If your client needs to set up a payment plan, you can use Online services for agents if your client:

    • has an existing debit amount under $100,000 (total balance or overdue amounts)
    • does not already have a payment plan for that debit amount
    • has not defaulted on a payment plan for the relevant account more than twice in the past two years.

    If you are unable to set-up a payment plan via Online services for agents, contact us so we can work with you to find the right solution.

    Your client must meet each ongoing instalment of the payment plan to continue to qualify for the amnesty.

    Your clients who are disqualified from the amnesty, will:

    • be notified in writing of the quarter they are disqualified for
    • be charged an administration component of $20 per employee for each disqualified quarter
    • have their circumstances considered when deciding a Part 7 penalty remission
    • be issued with a notice of amended assessment.

    Your clients who have and continue to qualify for the SG amnesty can only claim a tax deduction for amounts paid on or before 7 September 2020.

    See also:

    Last modified: 18 Jan 2021QC 64543