Published on 01 May 14
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
This paper covers:
- when an obligation to pay SGC arises
- calculating the SGC liability and why it can result in a significantly higher liability
- late payment offset
- what to do if late in making a superannuation payment
- what to do when facing an audit
- personal liability of directors.
Alex is a Partner at Sothertons with over 25 years experience in public practice accounting, focusing on SMEs and
superannuation. Alex specialises in family businesses including succession planning, customer-based family businesses and
franchises, business structuring with start-up advice, purchases and sales.
- Current at
23 July 2014