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Superannuation Guarantee Charge Refresher Series - Part 1: Understanding the SG Amnesty

Published on 04 Aug 2020 | Took place at Online, National

The first session of this series focused on the SG Amnesty. The discussion covered:

  • background to the SG regime
  • components of the SG charge and penalties: what can be remitted by the ATO and what cannot
  • availability of the SG Amnesty
  • how do you make a disclosure to the Commissioner?
  • is a payment arrangement with the ATO possible?
  • practical issues with the SG Amnesty.

Individual sessions

Understanding the SG Amnesty

Author(s):  Philip BRODERICK

This presentation covers:

  • legislative framework
  • components of the SGC
  • the SG Amnesty and its benefits
  • making disclosures and payments under the Amnesty
  • practical issues with the Amnesty.
Materials from this session: