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Super guarantee charge amendments or objections

If you're found liable for a super guarantee charge or penalty, you are entitled to amend or object to an assessment.

Last updated 25 May 2021

When we receive your superannuation guarantee charge (SGC) statement, it is an assessment made on that date. You can request an amendment or object to an assessment.

SGC amendments

You can ask for an amendment to your assessment within 4 years of the date it was made. You must provide copies of all supporting documentation with your amendment request.

SGC objections

You can object to your assessment within 60 days of the date it was made.

If you do not agree with our assessment, you must:

  • object to a decision in writing by responding to all criteria
  • sign your statement (or have an authorised representative sign it)
  • provide us with copies of evidence supporting your objection.

You must still pay the super guarantee charge (SGC) even if you object or request an amendment. If your amendment and/or objection request is successful, we will refund any overpayment.

If you do not pay the SGC, a general interest charge (GIC) will apply until either the outstanding debt is paid, or you successfully request a reduction. The law does not allow you to object to the GIC. However, you can ask us to reduce it if your situation is exceptional, meaning a much higher standard than unusual.

Appeals and review process

If your objection is not allowed in full, you can:

  • apply to the Administrative Appeals Tribunal for a review
  • appeal to the Federal Court against the decision.

You will need to go to your relevant state Tribunal or Court website for applications and pay the fee. You must do this within 60 days of receipt of the objection decision.