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Superannuation: Guarantee Trouble for Employers

Published on 11 Sep 2007 | Took place at Kooyong Tennis Club, VIC

The Federal Government has recently announced a dramatic increase in funding for the ATO to investigate employers who may not be meeting their superannuation guarantee (SG) obligations. Because SG laws are very complex, it is expected that many employers are failing their SG obligations. To make matters worse, the penalties imposed for non-compliance are very significant and include components that are not tax-deductible. This seminar is a must if you have clients who are employers. It will explain your clients' SG obligations, identify common errors and discuss recent cases and changes to SG legislation.

Individual sessions

Superannuation: Guarantee trouble for employers

Author(s):  Angie Hallas

Issues covered in this seminar paper include:

  • Employee or contractor - when is SG payable?
  • Is SG payable on bonuses, overtime and other allowances?
  • What are "ordinary hours of work" for SG purposes?
  • Can late SG contributions be offset?
  • Can overpaid SG contributions be recouped?
  • Changes to ordinary time earnings from July 2008
  • What should I do if my client gets it wrong? 
Materials from this session: