While the super guarantee regime has always granted the ATO with enforcement powers, recent changes to regime have increased the penalty regime significantly. On top of that, post the super guarantee amnesty, the ATO’s enforcement of the regime and issue of penalties has gone into overdrive. In this session, we will examine the super guarantee system and its penalty regime, including:
An overview of the super guarantee system
Applying super guarantee to contractors – including the Moffet decision
What to do if you will be, or have been, late with super contributions?
SGC penalties and remissions in the post amnesty era
The application of the director penalty regime to super guarantee
Presenter
Phil Broderick
Principal
Phil heads Sladen Legal’s superannuation and state taxes teams. He is a Chartered Tax Advisor (CTA), a SMSF Specialist Advisor (SSA) and a member (and past member) of multiple superannuation related committees. Phil is a regular author and presenter. He frequently liaises with the Australian Taxation Office (ATO) and Treasury in relation the implementation and administration of the superannuation laws.
Phil’s clients include private business owners, accountants, financial planners, self managed superannuation fund (SMSF) trustees and high and medium net worth individuals. He has also acted for industry and retail superannuation funds.
View Phil’s full profile here
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