Published on 17 May 12
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper covers:
- contribution obligations generally
- who is covered by SG?
- where do contributions need to be made?
- how much does an employer need to contribute to avoid liability?
- when contributions need to be made
- consequences of failing to make the minimum contributions on time.
Simun is a Senior Associate in the Sydney office of
Mallesons Stephen Jaques, where he advises clients in the areas
of superannuation, financial services and taxation law. Simun’s
recent experience has included advising employers both in the
private and public sectors on their superannuation contribution
obligations, and assisting employers in responding to ATO
- Current at
20 February 2012