How to lodge
To lodge an objection about SG:
- complete and submit the relevant form
- provide the supporting information listed below.
Supporting information
Providing this information up front will reduce delays.
If you've 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
- Some of your employees were exempt
- The earnings base used to calculate your shortfall is incorrect
- All other SG objections.
You made SG contributions by the due date
The information we need for a private ruling or objection about the SG includes:
- 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.
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.
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.