The ATO’s 12-month Super Guarantee Amnesty


The ATO have introduced a 12-month amnesty period allowing employers to “self-correct” for underpaid or unpaid Superannuation Guarantee (SG) obligations from any period from 1 July 1992 up to 31 March 2018. Australian Tax Office is introducing this scheme to close in on what it estimates to be $2.85 billion of missing SG payments.

What are the Benefits under the amnesty?

Generally, the late payment of SGC would cost employers an administration fees of $20 per employee with a shortfall of SG per quarter and penalties of up to 200% of the amount of the SG charge.

As part of this amnesty, the ATO have provided a relief from the penalties as described above, as well as the potential eligibility for a deduction for those catch up SGC amounts that you make. So, this can be a great opportunity for employers who have an SG underpayment issue or those who simply want to look back at any possibilities of inconsistencies in their payroll.

How to Qualify for the Amnesty?

To qualify for the amnesty, employers must disclose to the Tax Commissioner their outstanding SG by using the “SG Amnesty ATO payment form”, which can be found on the ATO website.

The legislation for the amnesty is expected to pass parliament around June 2018. There may be some work to be done with regards to the calculations, in order to determine if your business has fallen short of its SG obligations. Nonetheless, it may very well be the perfect time to get started.

If you feel you want to undertake a payroll auditor would simply like a peace of mind that you are up to date, please get in touch with us through our website at or email us on

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