

Proposed Superannuation Guarantee Changes
The law currently requires any employers that lodge their employees Superannuation payments late to lodge an SUPER GUARANTEE Charge Statement. This law remains in effect and includes a compulsory administrative payment of $20 per employee, per period for the employer lodging the SUPER GUARANTEE Charge Statement. The government is currently considering legislation known as the Superannuation Guarantee amnesty. The proposed amnesty provides employers a single opportunity to ame