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Sladen snippet – tougher super guarantee laws have passed 

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Treasury Laws Amendment (2018 Measures No. 4) Bill 2018 has now passed both houses of parliament. The Bill includes the following measures to increase the ability of the ATO to enforce the super guarantee laws.

  • The power of the ATO to issue super guarantee charge directions

  • The power of the ATO to issue education directions for failure to comply with a super obligation

  • The power of the ATO to disclose to employees or former employee of an employer’s failure to comply with the super guarantee laws

  • It will now be easier for the ATO to make directors personally liable for a company’s unpaid super guarantee

The direction power is a significant change to the current laws and includes that:

  • Directions can be issued if the employer has failed to pay an amount of super guarantee charge, or an estimate of super guarantee charge, for a quarter

  • The employer must pay the unpaid liability within the period specified in the direction

  • Failure to comply with the direction can result in criminal penalties

The new laws have retrospective effect from 1 July 2018. The super guarantee amnesty measure that was to accompany the tougher super guarantee laws is still in parliamentary limbo and may not proceed.

To discuss this further or for more information please contact:

Phil Broderick
Principal
Sladen Legal
T +61 3 9611 0163  l M +61 419 512 801   
Level 5, 707 Collins Street, Melbourne, 3008, Victoria, Australia
E: pbroderick@sladen.com.au           
 
Ashleigh Eynaud
Associate
Sladen Legal
T +61 3 9611 0129
Level 5, 707 Collins Street, Melbourne, 3008, Victoria, Australia  
E: aeynaud@sladen.com.au

Phil Broderick