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Employer
Support
Superannuation remains one of the most
complex areas of our tax laws.
The law has also undergone many changes over the past
5 years. Superannuation is now considered a specialist
area of taxation and investment. Therefore, we are only able to provide limited information for
employers.
Superannuation
Guarantee Charge (SGC)
Every employer must provide employees
a minimum level of superannuation support.
This requirement is enforced under the Superannuation
Guarantee Charge (SGC) rules.
If the required level of support is not provided, an
employer is taxed the equivalent amount underprovided.
For more information, access our Superannuation
chapter from our Tax
Made Easy guide (below) or visit the Tax Office web site
below.
Tax Made Easy
Our Tax Made Easy guide includes a chapter on the SGC. We have provided a copy of this chapter for
your review. Access
the file below and download a copy.
Download
Now!
The Tax Made Easy guide also provides full details on the taxation treatment
of ETPs (Eligible Termination Payments), aged based superannuation
contribution limits, FBT, PAYG and other relevant employment
tax information. Refer
to Our Products for
details on how to order the Tax Made Easy guide.
Tax
Office
The Tax Office also provides detailed
and relevant information at their web site.
To view this information, go to Tax
Office Superannuation
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