Super changes to protect employees’ entitlements

Super changes to protect employees’ entitlements


Several revisions from the Treasury Laws Amendment (2018 Measures No.4) Bill 2018 took effect from 1 April 2019. These measures are designed to help reduce the super guarantee (SG) gap, protect employees’ super entitlements and strengthen the ATO’s ability to recover unpaid super.

Changes to disclosure laws will now allow the ATO to disclose information to employees about an employers’ failure to meet SG obligations. This will also allow for the ATO to reveal their processes involved in retrieving these amounts.

Additionally, a free voluntary online education course is now available to help employers understand and meet SG obligations. Education directions permit the ATO to instruct employers who don’t meet their SG obligations to complete the online education course, which includes an assessment element.

The revisions have strengthened debt collection mechanisms, making it easier for the ATO to identify and correct mistakes. They are now able to:

  • Specifically direct employers to pay unpaid SG.
  • Hold business owners liable for amounts owing through enhanced director penalties.
  • Apply for a court order to compel an employer to comply with a security deposit requirement.

Individuals are encouraged to notify the ATO of non-complying employers. If your employer is approachable, you could make them aware of the online course and its benefits prior to the ATO contacting them and directing them to complete it.

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If you believe the matters discussed above are relevant to your business, please contact Darren Smith of our office to discuss further.


Darren is a Chartered Accountant with extensive experience, including working in the big 4 and medium sized firms before becoming a partner of a city based firm in 2000.

He has gained much experience and has extensive knowledge in providing business and taxation advice, superannuation planning, negotiation of sales and acquisitions of businesses and property development. His client base covers a wide range of industry groups.

Darren works with business owners to grow their businesses and create personal wealth within and outside of their business.


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