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 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