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Super guarantee objections – supporting information

Documents and information we need to process an objection to our decision about super guarantee (SG).

Last updated 30 June 2022

Overview

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:

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 self-managed super funds 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.

Some of your employees were exempt

For employees paid less than $450 in any calendar month prior to 1 July 2022, provide the monthly break-up of total salary and wages paid to each employee for the period to which the assessment relates.

Note: from 1 July 2022 the $450 superannuation guarantee eligibility threshold no longer applies.

For part-time employees under 18 years old, for the period the assessment relates to, you will need to provide both:

  • details of the number of hours worked each week
  • the total salary and wages paid.

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.

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 2009/2.

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. Objection forms are available:

QC18981