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.
Current at 11 June 2014
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