Super Guarantee Charge

Geelong Turf - AAT upholds ATO’s 100% super guarantee penalty

Geelong Turf - AAT upholds ATO’s 100% super guarantee penalty

In the recent decision of Geelong Turf Company Pty Ltd and Commissioner of Taxation [2023] AATA 1718, the Administrative Appeals Tribunal (AAT) upheld super guarantee charge (SGC) assessments issued by the Commissioner of Taxation (Commissioner) and refused to remit the 100% SGC Part 7 penalties.